{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/718/740/","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","number":"718-740","topic":"718","title":"Income Taxes","area":"Expenses","paragraphs":43,"summary":"ASC 718-740 governs the income tax accounting consequences of share-based payment arrangements, including employee stock ownership plans. Cumulative compensation cost recognized for awards that ordinarily generate a future tax deduction creates a deductible temporary difference and a deferred tax asset (718-740-25-2, 25-4), measured on book compensation cost rather than the shares' current fair value. When the actual tax deduction is finally determined (typically at exercise, expiration, or vesting), any difference between it and cumulative book compensation cost is recognized as income tax expense or benefit in the income statement (718-740-35-2).","concepts":["deductible temporary difference","deferred tax asset","excess tax benefit","valuation allowance","disqualifying disposition","employee stock ownership plan","dividends on share-based payment awards","share-based payment arrangement"],"categories":["Stock compensation","Income taxes","Compensation and benefits","Presentation"],"level":"intermediate","topic_title":"Compensation—Stock Compensation","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"718-740-00-1","para":"00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following table identifies the changes made to this Subtopic.</div> <div class=\"norm-text\"> <table class=\"asc-table\" id=\"SL63057605-161512\"> <tr> <td class=\"entry\"> <strong class=\"ph b\">Paragraph</strong> </td> <td class=\"entry\"> <strong class=\"ph b\">Action</strong> </td> <td class=\"entry\"> <strong class=\"ph b\">Accounting Standards Update</strong> </td> <td class=\"entry\"> <strong class=\"ph b\">Date</strong> </td> </tr> <tr> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/a/#award\" class=\"term\" title=\"The collective noun for multiple instruments with the same terms and conditions granted at the same time either to a single grantee or to a group of grantees. An award may specify multiple vesting dates, referred to as graded vesting, and different parts of an award may have different expected terms. References to an award also apply to a portion of an award.\"><span>Award</span></a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2018-07/\" class=\"xref\">Accounting Standards Update No. 2018-07</a> </td> <td class=\"entry\">06/20/2018</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Carryforward</strong> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-09/\" class=\"xref\">Accounting Standards Update No. 2016-09</a> </td> <td class=\"entry\">03/30/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/d/#deferred-tax-expense-or-benefit\" class=\"term\" title=\"The change during the year in an entity's deferred tax liabilities and assets. For deferred tax liabilities and assets acquired in a purchase business combination during the year, it is the change since the combination date. Income tax expense (or benefit) for the year is allocated among continuing operations, discontinued operations, and items charged or credited directly to shareholders' equity.\"><span>Deferred Tax Expense (or Benefit)</span></a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2015-01/\" class=\"xref\">Accounting Standards Update No. 2015-01</a> </td> <td class=\"entry\">01/09/2015</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Employee</strong> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2018-07/\" class=\"xref\">Accounting Standards Update No. 2018-07</a> </td> <td class=\"entry\">06/20/2018</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Excess Tax Benefits</strong> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-09/\" class=\"xref\">Accounting Standards Update No. 2016-09</a> </td> <td class=\"entry\">03/30/2016</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Measurement Date</strong> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-09/\" class=\"xref\">Accounting Standards Update No. 2016-09</a> </td> <td class=\"entry\">03/30/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/s/#share-option\" class=\"term\" title=\"A contract that gives the holder the right, but not the obligation, either to purchase (to call) or to sell (to put) a certain number of shares at a predetermined price for a specified period of time.\"><span>Share Option</span></a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2018-07/\" class=\"xref\">Accounting Standards Update No. 2018-07</a> </td> <td class=\"entry\">06/20/2018</td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/t/#temporary-difference\" class=\"term\" title=\"A difference between the tax basis of an asset or liability computed pursuant to the requirements in Subtopic 740-10 for tax positions, and its reported amount in the financial statements that will result in taxable or deductible amounts in future years when the reported amount of the asset or liability is recovered or settled, respectively. Paragraph 740-10-25-20 cites examples of temporary differences. Some temporary differences cannot be identified with a particular asset or liability for financial reporting (see paragraphs 740-10-05-10 and 740-10-25-24740-10-25-25), but those temporary differences do meet both of the following conditions: Result from events that have been recognized in the financial statements Will result in taxable or deductible amounts in future years based on provisions of the tax law. Some events recognized in financial statements do not have tax consequences. Certain revenues are exempt from taxation and certain expenses are not deductible. Events that do not have tax consequences do not give rise to temporary differences.\"><span>Temporary Difference</span></a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-16/\" class=\"xref\">Accounting Standards Update No. 2016-16</a> </td> <td class=\"entry\">10/24/2016</td> </tr> <tr> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/718/740/#718-740-15-2\" class=\"xref\">718-740-15-2</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2018-07/\" class=\"xref\">Accounting Standards Update No. 2018-07</a> </td> <td class=\"entry\">06/20/2018</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/718/740/#718-740-25-1\" class=\"xref\">718-740-25-1</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2018-07/\" class=\"xref\">Accounting Standards Update No. 2018-07</a> </td> <td class=\"entry\">06/20/2018</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/718/740/#718-740-25-5\" class=\"xref\">718-740-25-5</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-09/\" class=\"xref\">Accounting Standards Update No. 2016-09</a> </td> <td class=\"entry\">03/30/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/718/740/#718-740-25-6\" class=\"xref\">718-740-25-6</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-09/\" class=\"xref\">Accounting Standards Update No. 2016-09</a> </td> <td class=\"entry\">03/30/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/718/740/#718-740-25-6\" class=\"xref\">718-740-25-6</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2015-10/\" class=\"xref\">Accounting Standards Update No. 2015-10</a> </td> <td class=\"entry\">06/12/2015</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/718/740/#718-740-25-9\" class=\"xref\">718-740-25-9</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-09/\" class=\"xref\">Accounting Standards Update No. 2016-09</a> </td> <td class=\"entry\">03/30/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/718/740/#718-740-25-9\" class=\"xref\">718-740-25-9</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2015-10/\" class=\"xref\">Accounting Standards Update No. 2015-10</a> </td> <td class=\"entry\">06/12/2015</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/718/740/#718-740-25-10\" class=\"xref\">718-740-25-10</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-09/\" class=\"xref\">Accounting Standards Update No. 2016-09</a> </td> <td class=\"entry\">03/30/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/718/740/#718-740-35-2\" class=\"xref\">718-740-35-2</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2018-09/\" class=\"xref\">Accounting Standards Update No. 2018-09</a> </td> <td class=\"entry\">07/16/2018</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/718/740/#718-740-35-2\" class=\"xref\">718-740-35-2</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-09/\" class=\"xref\">Accounting Standards Update No. 2016-09</a> </td> <td class=\"entry\">03/30/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/718/740/#718-740-35-3\" class=\"xref\">718-740-35-3</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-09/\" class=\"xref\">Accounting Standards Update No. 2016-09</a> </td> <td class=\"entry\">03/30/2016</td> </tr> <tr> <td class=\"entry\"> <div class=\"xref-range displayInline\"><a href=\"/asc/718/740/#718-740-35-5\" class=\"xref\">718-740-35-5 through 35-9</a></div> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-09/\" class=\"xref\">Accounting Standards Update No. 2016-09</a> </td> <td class=\"entry\">03/30/2016</td> </tr> <tr> <td class=\"entry\"> <div class=\"xref-range displayInline\"><a href=\"/asc/718/740/#718-740-45-1\" class=\"xref\">718-740-45-1 through 45-4</a></div> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-09/\" class=\"xref\">Accounting Standards Update No. 2016-09</a> </td> <td class=\"entry\">03/30/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/718/740/#718-740-45-5\" class=\"xref\">718-740-45-5</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-09/\" class=\"xref\">Accounting Standards Update No. 2016-09</a> </td> <td class=\"entry\">03/30/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/718/740/#718-740-45-5\" class=\"xref\">718-740-45-5</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2015-10/\" class=\"xref\">Accounting Standards Update No. 2015-10</a> </td> <td class=\"entry\">06/12/2015</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/718/740/#718-740-45-6\" class=\"xref\">718-740-45-6</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-09/\" class=\"xref\">Accounting Standards Update No. 2016-09</a> </td> <td class=\"entry\">03/30/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/718/740/#718-740-45-7\" class=\"xref\">718-740-45-7</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2019-12/\" class=\"xref\">Accounting Standards Update No. 2019-12</a> </td> <td class=\"entry\">12/18/2019</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/718/740/#718-740-45-7\" class=\"xref\">718-740-45-7</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-09/\" class=\"xref\">Accounting Standards Update No. 2016-09</a> </td> <td class=\"entry\">03/30/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/718/740/#718-740-45-8\" class=\"xref\">718-740-45-8</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2018-07/\" class=\"xref\">Accounting Standards Update No. 2018-07</a> </td> <td class=\"entry\">06/20/2018</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/718/740/#718-740-45-8\" class=\"xref\">718-740-45-8</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-09/\" class=\"xref\">Accounting Standards Update No. 2016-09</a> </td> <td class=\"entry\">03/30/2016</td> </tr> <tr> <td class=\"entry\"> <div class=\"xref-range displayInline\"><a href=\"/asc/718/740/#718-740-45-9\" class=\"xref\">718-740-45-9 through 45-12</a></div> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-09/\" class=\"xref\">Accounting Standards Update No. 2016-09</a> </td> <td class=\"entry\">03/30/2016</td> </tr> </table> </div> </div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nAward | Amended | Accounting Standards Update No. 2018-07 | 06/20/2018 |\nCarryforward | …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0c216df7d91820f5162f13f491fb4a38ffa8d148b5d74cf9297f11b419782469","downloaded_from":"2026-09-10T01:06:22.798Z","last_downloaded_at":"2026-09-10T01:06:22.798Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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altsource=\"GUID-536ACE12-AE3B-4036-B02C-E0B2A90A3E70.ditamap\" class=\"ditamap\">740</a> addresses the majority of tax accounting issues and differences between the financial reporting (or book) basis and tax basis of assets and liabilities (basis differences).</div></div>","snippet":"Topic 740 addresses the majority of tax accounting issues and differences between the financial reporting (or book) basis and tax basis of assets and liabilities (basis differences).","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9cb3572075396507812824cb9ee62372e3062686acaf06af2f7e090f4c7576dc","downloaded_from":"2026-09-10T01:06:25.794Z","last_downloaded_at":"2026-09-10T01:06:25.794Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479099","source_sha256":"9c2e364abf1e01c0478fb88256874f9e9dae2b31882e7759fd101c73e2ff527f"}},{"citation":"718-740-05-2","para":"05-2","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Subtopic addresses the accounting for current and deferred <a href=\"/glossary/i/#income-taxes\" class=\"term\" title=\"Domestic and foreign federal (national), state, and local (including franchise) taxes based on income.\"><span>income taxes</span></a> that results from <a href=\"/glossary/s/#share-based-payment-arrangements\" class=\"term\" title=\"An arrangement under which either of the following conditions is met: One or more suppliers of goods or services (including employees) receive awards of equity shares, equity share options, or other equity instruments. The entity incurs liabilities to suppliers that meet either of the following conditions: The amounts are based, at least in part, on the price of the entity's shares or other equity instruments. (The phrase at least in part is used because an award may be indexed to both the price of the entity's shares and something other than either the price of the entity's shares or a market, performance, or service condition.) The awards require or may require settlement by issuance of the entity's shares. The term shares includes various forms of ownership interest that may not take the legal form of securities (for example, partnership interests), as well as other interests, including those that are liabilities in substance but not in form. Equity shares refers only to shares that are accounted for as equity. Also called share-based compensation arrangements.\"><span>share-based payment arrangements</span></a>, including <a href=\"/glossary/e/#employee-stock-ownership-plan\" class=\"term\" title=\"An employee stock ownership plan is an employee benefit plan that is described by the Employee Retirement Income Security Act of 1974 and the Internal Revenue Code of 1986 as a stock bonus plan, or combination stock bonus and money purchase pension plan, designed to invest primarily in employer stock. Also called an employee share ownership plan.\"><span>employee stock ownership plans</span></a>.</div></div>","snippet":"This Subtopic addresses the accounting for current and deferred income taxes that results from share-based payment arrangements, including employee stock ownership plans.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9fb8ba7a32cfc2cdc6f44ab159877c7a41f06bf7d0fb4e2f22103a08eb8c3800","downloaded_from":"2026-09-10T01:06:25.794Z","last_downloaded_at":"2026-09-10T01:06:25.794Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479099","source_sha256":"9c2e364abf1e01c0478fb88256874f9e9dae2b31882e7759fd101c73e2ff527f"}},{"citation":"718-740-05-3","para":"05-3","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Subtopic specifically addresses the accounting requirements that apply to the following:<ol class=\"ol-norm\"><li class=\"li-norm\"><span class=\"linum\">a</span><div class=\"p\">The determination of the basis differences which result from tax deductions arising in different amounts and in different periods from compensation cost recognized in financial statements </div></li><li class=\"li-norm\"><span class=\"linum\">b</span><div class=\"p\">The recognition of tax benefits when tax deductions differ from recognized compensation cost</div></li><li class=\"li-norm\"><span class=\"linum\">c</span><div class=\"p\">The presentation required for income tax benefits from share-based payment arrangements.</div></li></ol></div></div>","snippet":"This Subtopic specifically addresses the accounting requirements that apply to the following:\n(a) The determination of the basis differences which result from tax deductions arising in different amounts and in different …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3df04e3e9d84ccc49f49c2120537b2a4ba136bdb4b7364e7b0618a71784248a2","downloaded_from":"2026-09-10T01:06:25.794Z","last_downloaded_at":"2026-09-10T01:06:25.794Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479099","source_sha256":"9c2e364abf1e01c0478fb88256874f9e9dae2b31882e7759fd101c73e2ff527f"}},{"citation":"718-740-05-4","para":"05-4","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_D01D0077-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Income tax regulations specify allowable tax deductions for instruments issued under share-based payment arrangements in determining an entity's income tax liability. For example, under tax law, allowable tax deductions may be measured as the <a href=\"/glossary/i/#intrinsic-value\" class=\"term\" title=\"The amount by which the fair value of the underlying stock exceeds the exercise price of an option. For example, an option with an exercise price of $20 on a stock whose current market price is $25 has an intrinsic value of $5. (A nonvested share may be described as an option on that share with an exercise price of zero. Thus, the fair value of a share is the same as the intrinsic value of such an option on that share.)\"><span>intrinsic value</span></a> of an instrument on a specified date. The <a href=\"/glossary/t/#time-value\" class=\"term\" title=\"The portion of the fair value of an option that exceeds its intrinsic value. For example, a call option with an exercise price of $20 on a stock whose current market price is $25 has intrinsic value of $5. If the fair value of that option is $7, the time value of the option is $2 ($7 - $5).\"><span>time value</span></a> component, if any, of the <a href=\"/glossary/f/#fair-value\" class=\"term\" title=\"The amount at which an asset (or liability) could be bought (or incurred) or sold (or settled) in a current transaction between willing parties, that is, other than in a forced or liquidation sale.\"><span>fair value</span></a> of an instrument generally may not be tax deductible. Therefore, tax deductions may arise in different amounts and in different periods from compensation cost recognized in financial statements. </span></span>Similarly, the amount of expense reported for an employee stock ownership plan during a period may differ from the amount of the related income tax deduction prescribed by income tax rules and regulations.</div></div>","snippet":"Income tax regulations specify allowable tax deductions for instruments issued under share-based payment arrangements in determining an entity's income tax liability. For example, under tax law, allowable tax deductions …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b93928680fad26251913a982b5d425ca050ab1af85d5d2143fac0e14e2401f00","downloaded_from":"2026-09-10T01:06:25.794Z","last_downloaded_at":"2026-09-10T01:06:25.794Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479099","source_sha256":"9c2e364abf1e01c0478fb88256874f9e9dae2b31882e7759fd101c73e2ff527f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:41fa387938edb59bba43e29a43d7d3d20ca8d954fa5d6cc986023871c417ec8d","downloaded_from":"2026-09-10T01:06:25.794Z","last_downloaded_at":"2026-09-10T01:06:25.794Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479099","source_sha256":"9c2e364abf1e01c0478fb88256874f9e9dae2b31882e7759fd101c73e2ff527f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:70d4a1636ed8ca9342f4fcabde04ac3637e39d0fbc923b7e9cf3d4353d1c0b64","downloaded_from":"2026-09-10T01:06:25.794Z","last_downloaded_at":"2026-09-10T01:06:25.794Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479099","source_sha256":"9c2e364abf1e01c0478fb88256874f9e9dae2b31882e7759fd101c73e2ff527f"}},{"number":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":"Overall Guidance","paragraphs":[{"citation":"718-740-15-1","para":"15-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section <a altsource=\"GUID-2EB00FE1-A48C-46AB-A03B-95285C415155.ditamap\" class=\"ditamap\">718-10-15</a>, with specific transaction qualifications noted below.</div></div>","snippet":"This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 718-10-15, with specific transaction qualifications noted below.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e5209840409a9df5f02053c9cf4ba8cfbdddb8cf37ae8eb339bf761ae5df251d","downloaded_from":"2026-09-10T01:06:29.217Z","last_downloaded_at":"2026-09-10T01:06:29.217Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478005","source_sha256":"978529ce672882c73a3b70cd30fea1b982c0072edae3f71d7d16a9382952330a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:034d3d438b4f65b3b60bdc8b1cd7ac3f0d1e4e6c70e2b4a5f234003f9862d7ac","downloaded_from":"2026-09-10T01:06:29.217Z","last_downloaded_at":"2026-09-10T01:06:29.217Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478005","source_sha256":"978529ce672882c73a3b70cd30fea1b982c0072edae3f71d7d16a9382952330a"}},{"block":null,"heading":"Transactions","paragraphs":[{"citation":"718-740-15-2","para":"15-2","html":"<div class=\"asc-body\"><div class=\"norm-text\">The guidance in this Subtopic applies to <a href=\"/glossary/s/#share-based-payment-transactions\" class=\"term\" title=\"A transaction under a share-based payment arrangement, including a transaction in which an entity acquires goods or services because related parties or other holders of economic interests in that entity awards a share-based payment to an employee or other supplier of goods or services for the entity's benefit. Also called share-based compensation transactions.\"><span>share-based payment transactions.</span></a></div></div>","snippet":"The guidance in this Subtopic applies to share-based payment transactions.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:623588417b234594837b99888a3683b027b9fcfcdd710a612fc59b068828957a","downloaded_from":"2026-09-10T01:06:29.217Z","last_downloaded_at":"2026-09-10T01:06:29.217Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478005","source_sha256":"978529ce672882c73a3b70cd30fea1b982c0072edae3f71d7d16a9382952330a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:68c628273353f3076919da9ba345de96291ba6aca90d315a2b8137b89e68fd0d","downloaded_from":"2026-09-10T01:06:29.217Z","last_downloaded_at":"2026-09-10T01:06:29.217Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478005","source_sha256":"978529ce672882c73a3b70cd30fea1b982c0072edae3f71d7d16a9382952330a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7d3edeb497b7a9dece2a6899cdc13bb175adec8860c1f33ce70080595a1802c3","downloaded_from":"2026-09-10T01:06:29.217Z","last_downloaded_at":"2026-09-10T01:06:29.217Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478005","source_sha256":"978529ce672882c73a3b70cd30fea1b982c0072edae3f71d7d16a9382952330a"}},{"number":"25","label":"25 Recognition","anchor":"25-recognition","is_sec":false,"groups":[{"block":null,"heading":"Determination of Temporary Differences","paragraphs":[{"citation":"718-740-25-1","para":"25-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">This guidance addresses how <a href=\"/glossary/t/#temporary-difference\" class=\"term\" title=\"A difference between the tax basis of an asset or liability computed pursuant to the requirements in Subtopic 740-10 for tax positions, and its reported amount in the financial statements that will result in taxable or deductible amounts in future years when the reported amount of the asset or liability is recovered or settled, respectively. Paragraph 740-10-25-20 cites examples of temporary differences. Some temporary differences cannot be identified with a particular asset or liability for financial reporting (see paragraphs 740-10-05-10 and 740-10-25-24740-10-25-25), but those temporary differences do meet both of the following conditions: Result from events that have been recognized in the financial statements Will result in taxable or deductible amounts in future years based on provisions of the tax law. Some events recognized in financial statements do not have tax consequences. Certain revenues are exempt from taxation and certain expenses are not deductible. Events that do not have tax consequences do not give rise to temporary differences.\"><span>temporary differences</span></a> are recognized for <a href=\"/glossary/s/#share-based-payment-arrangements\" class=\"term\" title=\"An arrangement under which either of the following conditions is met: One or more suppliers of goods or services (including employees) receive awards of equity shares, equity share options, or other equity instruments. The entity incurs liabilities to suppliers that meet either of the following conditions: The amounts are based, at least in part, on the price of the entity's shares or other equity instruments. (The phrase at least in part is used because an award may be indexed to both the price of the entity's shares and something other than either the price of the entity's shares or a market, performance, or service condition.) The awards require or may require settlement by issuance of the entity's shares. The term shares includes various forms of ownership interest that may not take the legal form of securities (for example, partnership interests), as well as other interests, including those that are liabilities in substance but not in form. Equity shares refers only to shares that are accounted for as equity. Also called share-based compensation arrangements.\"><span>share-based payment arrangement</span></a> <a href=\"/glossary/a/#award\" class=\"term\" title=\"The collective noun for multiple instruments with the same terms and conditions granted at the same time either to a single grantee or to a group of grantees. An award may specify multiple vesting dates, referred to as graded vesting, and different parts of an award may have different expected terms. References to an award also apply to a portion of an award.\"><span>awards</span></a> that are classified either as equity or as liabilities under the requirements of paragraphs <a href=\"/asc/718/10/#718-10-25-7\" class=\"xref\">718-10-25-7 through 25-19A</a>. Incremental guidance is also provided for issues related to <a href=\"/glossary/e/#employee-stock-ownership-plan\" class=\"term\" title=\"An employee stock ownership plan is an employee benefit plan that is described by the Employee Retirement Income Security Act of 1974 and the Internal Revenue Code of 1986 as a stock bonus plan, or combination stock bonus and money purchase pension plan, designed to invest primarily in employer stock. Also called an employee share ownership plan.\"><span>employee stock ownership plans</span></a>.</div></div>","snippet":"This guidance addresses how temporary differences are recognized for share-based payment arrangement awards that are classified either as equity or as liabilities under the requirements of paragraphs 718-10-25-7 through …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aad81621d6b1ae31087d934b9698e9e775f1c5e9ba3661aec660da2409ff38e7","downloaded_from":"2026-09-10T01:06:33.294Z","last_downloaded_at":"2026-09-10T01:06:33.294Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477323","source_sha256":"6a693558c5f3dd3ef6c8d4ac122a205a701ba45c3c15c755db9b5117b5c6c22f"}},{"citation":"718-740-25-2","para":"25-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_D0564811-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The cumulative amount of compensation cost recognized for instruments classified as equity that ordinarily would result in a future tax deduction under existing tax law shall be considered to be a <a href=\"/glossary/d/#deductible-temporary-difference\" class=\"term\" title=\"Temporary differences that result in deductible amounts in future years when the related asset or liability is recovered or settled, respectively. See Temporary Difference.\"><span>deductible temporary difference</span></a> in applying the requirements of Subtopic <a altsource=\"GUID-3B0818A8-1B9D-4530-82D4-22D4284B582F.ditamap\" class=\"ditamap\">740-10</a>. The deductible temporary difference shall be based on the compensation cost recognized for financial reporting purposes. </span></span><span class=\"sfragment\" id=\"sfr_D0564988-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Compensation cost that is capitalized as part of the cost of an asset, such as inventory, shall be considered to be part of the tax basis of that asset for financial reporting purposes. </span></span></div></div>","snippet":"The cumulative amount of compensation cost recognized for instruments classified as equity that ordinarily would result in a future tax deduction under existing tax law shall be considered to be a deductible temporary di…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:714056cd2cac2e8ccd2829a162397c8c40649fcc644d0ad0efd464c69062b574","downloaded_from":"2026-09-10T01:06:33.294Z","last_downloaded_at":"2026-09-10T01:06:33.294Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477323","source_sha256":"6a693558c5f3dd3ef6c8d4ac122a205a701ba45c3c15c755db9b5117b5c6c22f"}},{"citation":"718-740-25-3","para":"25-3","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_D0564AA2-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Recognition of compensation cost for instruments that ordinarily do not result in tax deductions under existing tax law shall not be considered to result in a deductible temporary difference. </span></span><span class=\"sfragment\" id=\"sfr_D0564BA9-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">A future <a href=\"/glossary/e/#event\" class=\"term\" title=\"A happening of consequence to an entity. The term encompasses both transactions and other events affecting an entity.\"><span>event</span></a> can give rise to a tax deduction for instruments that ordinarily do not result in a tax deduction. The tax effects of such an event shall be recognized only when it occurs. An example of a future event that would be recognized only when it occurs is an employee's sale of shares obtained from an award before meeting a tax law's holding period requirement, sometimes referred to as a disqualifying disposition, which results in a tax deduction not ordinarily available for such an award. </span></span></div></div>","snippet":"Recognition of compensation cost for instruments that ordinarily do not result in tax deductions under existing tax law shall not be considered to result in a deductible temporary difference. A future event can give rise…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:762ff735eb445f1933af3aeb4fa967c79c09a5d59a4a3f9dc0ffad13e79bff95","downloaded_from":"2026-09-10T01:06:33.294Z","last_downloaded_at":"2026-09-10T01:06:33.294Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477323","source_sha256":"6a693558c5f3dd3ef6c8d4ac122a205a701ba45c3c15c755db9b5117b5c6c22f"}},{"citation":"718-740-25-4","para":"25-4","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_D0564C84-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The cumulative amount of compensation cost recognized for instruments classified as liabilities that ordinarily would result in a future tax deduction under existing tax law also shall be considered to be a deductible temporary difference. The deductible temporary difference shall be based on the compensation cost recognized for financial reporting purposes. </span></span></div></div>","snippet":"The cumulative amount of compensation cost recognized for instruments classified as liabilities that ordinarily would result in a future tax deduction under existing tax law also shall be considered to be a deductible te…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0043ff0f8f4f24306b5ebe8bcfef5791d8e27ca5408f4cf2009257791c827ba0","downloaded_from":"2026-09-10T01:06:33.294Z","last_downloaded_at":"2026-09-10T01:06:33.294Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477323","source_sha256":"6a693558c5f3dd3ef6c8d4ac122a205a701ba45c3c15c755db9b5117b5c6c22f"}},{"citation":"718-740-25-5","para":"25-5","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following guidance addresses elements unique to an employee stock ownership plan. See Subtopic <a altsource=\"GUID-DA253E00-6584-4F8B-B0D4-A1EC58912753.ditamap\" class=\"ditamap\">718-40</a> for the non-income-tax accounting requirements and terminology applicable to employee stock ownership plans.</div></div>","snippet":"The following guidance addresses elements unique to an employee stock ownership plan. See Subtopic 718-40 for the non-income-tax accounting requirements and terminology applicable to employee stock ownership plans.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8ada9e0f3e4a091e3301baaa05db517f7b1410051d308d8034e44d88b066dba5","downloaded_from":"2026-09-10T01:06:33.294Z","last_downloaded_at":"2026-09-10T01:06:33.294Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477323","source_sha256":"6a693558c5f3dd3ef6c8d4ac122a205a701ba45c3c15c755db9b5117b5c6c22f"}},{"citation":"718-740-25-6","para":"25-6","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_D0564D6C-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For employers with leveraged employee stock ownership plans, the amount of employee stock ownership plan-related expense reported under the requirements of Subtopic <a altsource=\"GUID-DA253E00-6584-4F8B-B0D4-A1EC58912753.ditamap\" class=\"ditamap\">718-40</a> for a period may differ from the amount of the employee stock ownership plan-related income tax deduction (prescribed by income tax rules and regulations) for that period. </span></span><span class=\"sfragment\" id=\"sfr_D0564F1A-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Differences result in either of the following situations: </span></span><ol class=\"ol-norm\"><li class=\"li-norm\"><span class=\"linum\">a</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_D0564FF0-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The <a href=\"/glossary/f/#fair-value\" class=\"term\" title=\"The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.\"><span>fair value</span></a> of shares committed to be released differs from the cost of those shares to the employee stock ownership plan. </span></span></div></li><li class=\"li-norm\"><span class=\"linum\">b</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_D05650CB-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The timing of expense recognition is different for income tax and financial reporting purposes. </span></span></div></li></ol><span class=\"sfragment\" id=\"sfr_D056519C-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Such differences shall be reported in accordance with the requirements of Subtopic <a altsource=\"GUID-3B0818A8-1B9D-4530-82D4-22D4284B582F.ditamap\" class=\"ditamap\">740-10</a>. </span></span></div></div>","snippet":"For employers with leveraged employee stock ownership plans, the amount of employee stock ownership plan-related expense reported under the requirements of Subtopic 718-40 for a period may differ from the amount of the e…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bdb6ed050eaa33169b31071325acfc854af5be852b75eaf906a67b81314508be","downloaded_from":"2026-09-10T01:06:33.294Z","last_downloaded_at":"2026-09-10T01:06:33.294Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477323","source_sha256":"6a693558c5f3dd3ef6c8d4ac122a205a701ba45c3c15c755db9b5117b5c6c22f"}},{"citation":"718-740-25-7","para":"25-7","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_D05652A8-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Employers with nonleveraged employee stock ownership plans may accrue compensation cost for financial reporting purposes earlier than the cost is deductible for income tax purposes. </span></span><span class=\"sfragment\" id=\"sfr_D0565370-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Accruing the compensation cost earlier for financial reporting purposes creates a temporary difference under the requirements of Subtopic <a altsource=\"GUID-3B0818A8-1B9D-4530-82D4-22D4284B582F.ditamap\" class=\"ditamap\">740-10</a>. </span></span></div></div>","snippet":"Employers with nonleveraged employee stock ownership plans may accrue compensation cost for financial reporting purposes earlier than the cost is deductible for income tax purposes. Accruing the compensation cost earlier…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bd32e5e74860d78854e75003f0a999cc391c7509ca010344786f7730e113279a","downloaded_from":"2026-09-10T01:06:33.294Z","last_downloaded_at":"2026-09-10T01:06:33.294Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477323","source_sha256":"6a693558c5f3dd3ef6c8d4ac122a205a701ba45c3c15c755db9b5117b5c6c22f"}},{"citation":"718-740-25-8","para":"25-8","html":"<div class=\"asc-body\"><div class=\"norm-text\">See Section <a altsource=\"GUID-36583D54-9F93-407E-ACB8-F667A92CE6C8.ditamap\" class=\"ditamap\">718-40-55</a> for several illustrations of the accounting for employee stock ownership plans, including the related income tax accounting.</div></div>","snippet":"See Section 718-40-55 for several illustrations of the accounting for employee stock ownership plans, including the related income tax accounting.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9aaafefb4ce239880d3bd4197de1e01995cdfb7613fdeec835a70e15d602d667","downloaded_from":"2026-09-10T01:06:33.294Z","last_downloaded_at":"2026-09-10T01:06:33.294Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477323","source_sha256":"6a693558c5f3dd3ef6c8d4ac122a205a701ba45c3c15c755db9b5117b5c6c22f"}},{"citation":"718-740-25-9","para":"25-9","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-09/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-09</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-09.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a78deff06ab31765d660f8eb87183a591ac05f9ac34871fa61c400ead632e3c0","downloaded_from":"2026-09-10T01:06:33.294Z","last_downloaded_at":"2026-09-10T01:06:33.294Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477323","source_sha256":"6a693558c5f3dd3ef6c8d4ac122a205a701ba45c3c15c755db9b5117b5c6c22f"}},{"citation":"718-740-25-10","para":"25-10","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-09/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-09</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-09.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7098517d15b478555e07cda1f50e49a88d25e8bd7390809bc667c86977057b35","downloaded_from":"2026-09-10T01:06:33.294Z","last_downloaded_at":"2026-09-10T01:06:33.294Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477323","source_sha256":"6a693558c5f3dd3ef6c8d4ac122a205a701ba45c3c15c755db9b5117b5c6c22f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:34ed216fd1a8cf520a2c1370e3946a10c7884b2c681bf8da5bfe4c4da19e8308","downloaded_from":"2026-09-10T01:06:33.294Z","last_downloaded_at":"2026-09-10T01:06:33.294Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477323","source_sha256":"6a693558c5f3dd3ef6c8d4ac122a205a701ba45c3c15c755db9b5117b5c6c22f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:053dee0142dbdc0b4be1e333fc2ca3b91aa31e958f91774c5546b1f3849554c9","downloaded_from":"2026-09-10T01:06:33.294Z","last_downloaded_at":"2026-09-10T01:06:33.294Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477323","source_sha256":"6a693558c5f3dd3ef6c8d4ac122a205a701ba45c3c15c755db9b5117b5c6c22f"}},{"number":"30","label":"30 Initial Measurement","anchor":"30-initial-measurement","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"718-740-30-1","para":"30-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_D05FFF64-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The <a href=\"/glossary/d/#deferred-tax-expense-or-benefit\" class=\"term\" title=\"The change during the year in an entity's deferred tax liabilities and assets. For deferred tax liabilities and assets acquired in a purchase business combination during the year, it is the change since the combination date. Income tax expense (or benefit) for the year is allocated among continuing operations, discontinued operations, and items charged or credited directly to shareholders' equity.\"><span>deferred tax benefit (or expense)</span></a> that results from increases (or decreases) in the recognized share-based payment <a href=\"/glossary/t/#temporary-difference\" class=\"term\" title=\"A difference between the tax basis of an asset or liability computed pursuant to the requirements in Subtopic 740-10 for tax positions, and its reported amount in the financial statements that will result in taxable or deductible amounts in future years when the reported amount of the asset or liability is recovered or settled, respectively. Paragraph 740-10-25-20 cites examples of temporary differences. Some temporary differences cannot be identified with a particular asset or liability for financial reporting (see paragraphs 740-10-05-10 and 740-10-25-24740-10-25-25), but those temporary differences do meet both of the following conditions: Result from events that have been recognized in the financial statements Will result in taxable or deductible amounts in future years based on provisions of the tax law. Some events recognized in financial statements do not have tax consequences. Certain revenues are exempt from taxation and certain expenses are not deductible. Events that do not have tax consequences do not give rise to temporary differences.\"><span>temporary difference</span></a>, for example, an increase that results as additional service is rendered and the related cost is recognized or a decrease that results from forfeiture of an <a href=\"/glossary/a/#award\" class=\"term\" title=\"The collective noun for multiple instruments with the same terms and conditions granted at the same time either to a single grantee or to a group of grantees. An award may specify multiple vesting dates, referred to as graded vesting, and different parts of an award may have different expected terms. References to an award also apply to a portion of an award.\"><span>award</span></a>, shall be recognized in the income statement. </span></span> </div> </div>","snippet":"The deferred tax benefit (or expense) that results from increases (or decreases) in the recognized share-based payment temporary difference, for example, an increase that results as additional service is rendered and the…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8f58f19909b8e0368934d47078d465337d4de055f68473db28c25683642adfb2","downloaded_from":"2026-09-10T01:06:35.311Z","last_downloaded_at":"2026-09-10T01:06:35.311Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478702","source_sha256":"4cf17f96997e872cd75b27991ce86d4f55f70bbeaade2f8b22fff18d93282c5c"}},{"citation":"718-740-30-2","para":"30-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_D06000A3-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Subtopic <a altsource=\"GUID-3B0818A8-1B9D-4530-82D4-22D4284B582F.ditamap\" class=\"ditamap\">740-10</a> requires a <a href=\"/glossary/d/#deferred-tax-asset\" class=\"term\" title=\"The deferred tax consequences attributable to deductible temporary differences and carryforwards. A deferred tax asset is measured using the applicable enacted tax rate and provisions of the enacted tax law. A deferred tax asset is reduced by a valuation allowance if, based on the weight of evidence available, it is more likely than not that some portion or all of a deferred tax asset will not be realized.\"><span>deferred tax asset</span></a> to be evaluated for future realization and to be reduced by a <a href=\"/glossary/v/#valuation-allowance\" class=\"term\" title=\"The portion of a deferred tax asset for which it is more likely than not that a tax benefit will not be realized.\"><span>valuation allowance</span></a> if, based on the weight of the available evidence, it is more likely than not that some portion or all of the deferred tax asset will not be realized. Differences between the <a href=\"/glossary/d/#deductible-temporary-difference\" class=\"term\" title=\"Temporary differences that result in deductible amounts in future years when the related asset or liability is recovered or settled, respectively. See Temporary Difference.\"><span>deductible temporary difference</span></a> computed pursuant to paragraphs <div class=\"xref-range displayInline\"><a href=\"/asc/718/740/#718-740-25-2\" class=\"xref\">718-740-25-2 through 25-3</a></div> and the tax deduction that would result based on the current <a href=\"/glossary/f/#fair-value\" class=\"term\" title=\"The amount at which an asset (or liability) could be bought (or incurred) or sold (or settled) in a current transaction between willing parties, that is, other than in a forced or liquidation sale.\"><span>fair value</span></a> of the entity's shares shall not be considered in measuring the gross deferred tax asset or determining the need for a valuation allowance for a deferred tax asset recognized under these requirements. </span></span> </div> </div>","snippet":"Subtopic 740-10 requires a deferred tax asset to be evaluated for future realization and to be reduced by a valuation allowance if, based on the weight of the available evidence, it is more likely than not that some port…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2022e6aa9eb17878d6f4573efbc648293449aa1d2476c89e25fd23c2547a1120","downloaded_from":"2026-09-10T01:06:35.311Z","last_downloaded_at":"2026-09-10T01:06:35.311Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478702","source_sha256":"4cf17f96997e872cd75b27991ce86d4f55f70bbeaade2f8b22fff18d93282c5c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bb0797c705e6a12a96a0c05d0b0c964a8a3d91be806afa2dc06b045a37f81fbf","downloaded_from":"2026-09-10T01:06:35.311Z","last_downloaded_at":"2026-09-10T01:06:35.311Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478702","source_sha256":"4cf17f96997e872cd75b27991ce86d4f55f70bbeaade2f8b22fff18d93282c5c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e42050b6755b36b7c5f60d31f1a534859d3b61df82595ff39295ff211e920ab9","downloaded_from":"2026-09-10T01:06:35.311Z","last_downloaded_at":"2026-09-10T01:06:35.311Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478702","source_sha256":"4cf17f96997e872cd75b27991ce86d4f55f70bbeaade2f8b22fff18d93282c5c"}},{"number":"35","label":"35 Subsequent Measurement","anchor":"35-subsequent-measurement","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"718-740-35-1","para":"35-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">Section <a altsource=\"GUID-E776AD4E-5C2F-4AFF-9F08-E2BBE159DC12.ditamap\" class=\"ditamap\">718-740-30</a> addresses initial measurement issues related to share-based payment <a href=\"/glossary/t/#temporary-difference\" class=\"term\" title=\"A difference between the tax basis of an asset or liability computed pursuant to the requirements in Subtopic 740-10 for tax positions, and its reported amount in the financial statements that will result in taxable or deductible amounts in future years when the reported amount of the asset or liability is recovered or settled, respectively. Paragraph 740-10-25-20 cites examples of temporary differences. Some temporary differences cannot be identified with a particular asset or liability for financial reporting (see paragraphs 740-10-05-10 and 740-10-25-24740-10-25-25), but those temporary differences do meet both of the following conditions: Result from events that have been recognized in the financial statements Will result in taxable or deductible amounts in future years based on provisions of the tax law. Some events recognized in financial statements do not have tax consequences. Certain revenues are exempt from taxation and certain expenses are not deductible. Events that do not have tax consequences do not give rise to temporary differences.\"><span>temporary differences</span></a>. The requirements of that Section also apply to subsequent measurements of share-based payment temporary differences. The guidance in this Section is incremental to the guidance for initial measurement.</div></div>","snippet":"Section 718-740-30 addresses initial measurement issues related to share-based payment temporary differences. The requirements of that Section also apply to subsequent measurements of share-based payment temporary differ…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:75069941189eeb12c472a930a5a983f8b1085e206cbc9566d431d315dfc26b74","downloaded_from":"2026-09-10T01:06:37.865Z","last_downloaded_at":"2026-09-10T01:06:37.865Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479176","source_sha256":"31274a401c8b5e35b798e85879c8b8e0c3cf806db263cb9ab02d43275e830a0a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0f8ac7ec551ece8dbe20e7d354de5a7c83cb41ab0806dccfedd0bfa8ee14e173","downloaded_from":"2026-09-10T01:06:37.865Z","last_downloaded_at":"2026-09-10T01:06:37.865Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479176","source_sha256":"31274a401c8b5e35b798e85879c8b8e0c3cf806db263cb9ab02d43275e830a0a"}},{"block":null,"heading":"Treatment of Tax Consequences When Actual Deductions Differ from Recognized Compensation Cost","paragraphs":[{"citation":"718-740-35-2","para":"35-2","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Section addresses the accounting required in a period when <span class=\"sfragment\" id=\"sfr_D07CC93A-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">the deduction for compensation expense to be recognized in a tax return for <a href=\"/glossary/s/#share-based-payment-arrangements\" class=\"term\" title=\"An arrangement under which either of the following conditions is met: One or more suppliers of goods or services (including employees) receive awards of equity shares, equity share options, or other equity instruments. The entity incurs liabilities to suppliers that meet either of the following conditions: The amounts are based, at least in part, on the price of the entity's shares or other equity instruments. (The phrase at least in part is used because an award may be indexed to both the price of the entity's shares and something other than either the price of the entity's shares or a market, performance, or service condition.) The awards require or may require settlement by issuance of the entity's shares. The term shares includes various forms of ownership interest that may not take the legal form of securities (for example, partnership interests), as well as other interests, including those that are liabilities in substance but not in form. Equity shares refers only to shares that are accounted for as equity. Also called share-based compensation arrangements.\"><span>share-based payment arrangements</span></a> differs in amounts and timing from the compensation cost recorded in the financial statements. </span></span><span class=\"sfragment\" id=\"sfr_D07CCAB0-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The tax effect of the difference, if any, between the cumulative compensation cost of an <a href=\"/glossary/a/#award\" class=\"term\" title=\"The collective noun for multiple instruments with the same terms and conditions granted at the same time either to a single grantee or to a group of grantees. An award may specify multiple vesting dates, referred to as graded vesting, and different parts of an award may have different expected terms. References to an award also apply to a portion of an award.\"><span>award</span></a> recognized for financial reporting purposes and the deduction for an award for tax purposes shall be recognized as income tax expense or benefit in the income statement. The tax effect shall be recognized </span></span><span class=\"sfragment\" id=\"sfr_D07CCBD7-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">in the income statement in the period in which the amount of the deduction is determined, which typically is when an award is exercised or expires, in the case of share options, or vests, in the case of nonvested stock awards. </span></span><span class=\"sfragment\" id=\"sfr_D07CCCD8-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The appropriate period depends on the type of award and the incremental guidance under the requirements of Subtopic <a altsource=\"GUID-43DEDE3E-5573-4D5E-B9C5-203F50743720.ditamap\" class=\"ditamap\">740-270</a> on income taxes—interim reporting. </span></span></div></div>","snippet":"This Section addresses the accounting required in a period when the deduction for compensation expense to be recognized in a tax return for share-based payment arrangements differs in amounts and timing from the compensa…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:421ee5ce8ccaf32f00503d9f127d4f99f309d2f685865f87b988a57ae59aee2c","downloaded_from":"2026-09-10T01:06:37.865Z","last_downloaded_at":"2026-09-10T01:06:37.865Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479176","source_sha256":"31274a401c8b5e35b798e85879c8b8e0c3cf806db263cb9ab02d43275e830a0a"}},{"citation":"718-740-35-3","para":"35-3","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-09/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-09</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-09.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8e508c310a03a1078c71b522f7662d20c4e44b17c1bfe3fdc5386a06d58c0051","downloaded_from":"2026-09-10T01:06:37.865Z","last_downloaded_at":"2026-09-10T01:06:37.865Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479176","source_sha256":"31274a401c8b5e35b798e85879c8b8e0c3cf806db263cb9ab02d43275e830a0a"}},{"citation":"718-740-35-4","para":"35-4","html":"<div class=\"asc-body\"><div class=\"norm-text\">See Examples 1, Case A (paragraph <a href=\"/asc/718/20/#718-20-55-10\" class=\"xref\">718-20-55-10</a>); 8 (paragraph <a href=\"/asc/718/20/#718-20-55-71\" class=\"xref\">718-20-55-71</a>); 15, Case A (paragraph <a href=\"/asc/718/20/#718-20-55-123\" class=\"xref\">718-20-55-123</a>); and Example 1 (paragraph <a href=\"/asc/718/30/#718-30-55-1\" class=\"xref\">718-30-55-1</a>), which provide illustrations of accounting for the income tax effects of various awards.</div></div>","snippet":"See Examples 1, Case A (paragraph 718-20-55-10); 8 (paragraph 718-20-55-71); 15, Case A (paragraph 718-20-55-123); and Example 1 (paragraph 718-30-55-1), which provide illustrations of accounting for the income tax effec…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:746417e559b0b643a175765d9f77f3986014612f173b52712ea12aac02d82e05","downloaded_from":"2026-09-10T01:06:37.865Z","last_downloaded_at":"2026-09-10T01:06:37.865Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479176","source_sha256":"31274a401c8b5e35b798e85879c8b8e0c3cf806db263cb9ab02d43275e830a0a"}},{"citation":"718-740-35-5","para":"35-5","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-09/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-09</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-09.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:781f25b2b6edd8508d4a40f7bf36d6df3bc6de37ac538da6d3d1e23a9db270f2","downloaded_from":"2026-09-10T01:06:37.865Z","last_downloaded_at":"2026-09-10T01:06:37.865Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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be released and the fair value of the shares shall be recognized as income tax expense or benefit in the income statement.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eca51840c6039501af6e5ac4f3cbc231a4c7926ec558826e48fed92e1974d7bd","downloaded_from":"2026-09-10T01:06:40.440Z","last_downloaded_at":"2026-09-10T01:06:40.440Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479753","source_sha256":"1b7f5bb0b87f153548b0b25b5e29a7e7682e8584fa675e92c5a4c60634ede236"}},{"citation":"718-740-45-6","para":"45-6","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <a href=\"/updates/asu-2016-09/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-09</a>.</div> </div>","snippet":"Paragraph superseded by Accounting Standards Update 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benefit plan that is described by the Employee Retirement Income Security Act of 1974 and the Internal Revenue Code of 1986 as a stock bonus plan, or combination stock bonus and money purchase pension plan, designed to invest primarily in employer stock. Also called an employee share ownership plan.\"><span>employee stock ownership plan</span></a> shares shall be recognized in </span></span> <span class=\"sfragment\" id=\"sfr_D0A960B2-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">income taxes allocated to continuing operations. </span></span> </div> </div>","snippet":"The tax benefit of tax-deductible dividends on allocated and unallocated employee stock ownership plan shares shall be recognized in income taxes allocated to continuing operations.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ea917d66c5a830945d266c9ea1ae775bf76a938448e375fda9e7a797e97d9f60","downloaded_from":"2026-09-10T01:06:40.440Z","last_downloaded_at":"2026-09-10T01:06:40.440Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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Cumulative compensation cost recognized for awards that ordinarily generate a future tax deduction creates a deductible temporary difference and a deferred tax asset (718-740-25-2, 25-4), measured on book compensation cost rather than the shares' current fair value. When the actual tax deduction is finally determined (typically at exercise, expiration, or vesting), any difference between it and cumulative book compensation cost is recognized as income tax expense or benefit in the income statement (718-740-35-2).","key_points":["Cumulative compensation cost recognized for equity-classified (718-740-25-2) and liability-classified (718-740-25-4) awards that ordinarily result in a future tax deduction is a deductible temporary difference under Subtopic 740-10, based on book compensation cost; capitalized compensation cost becomes part of the asset's tax basis for financial reporting.","Awards that ordinarily do not produce tax deductions (e.g., incentive stock options) create no deductible temporary difference; tax effects of a future event such as a disqualifying disposition are recognized only when that event occurs (718-740-25-3).","Deferred tax benefit or expense from increases or decreases in the share-based payment temporary difference (additional service rendered, forfeiture) is recognized in the income statement (718-740-30-1).","In measuring the gross deferred tax asset and any valuation allowance, differences between the book-based deductible temporary difference and the deduction implied by current share fair value are ignored (718-740-30-2).","The tax effect of any difference between cumulative book compensation cost and the actual tax deduction is recognized as income tax expense or benefit in the income statement in the period the deduction amount is determined—generally exercise or expiration of options or vesting of nonvested stock (718-740-35-2).","For leveraged ESOPs, differences between fair value of shares committed to be released and their cost to the plan, or timing differences, are accounted for under Subtopic 740-10 (718-740-25-6), with the tax effect of the cost/fair value difference recognized in the income statement (718-740-45-5).","Tax benefits of tax-deductible dividends on allocated and unallocated ESOP shares go to income taxes allocated to continuing operations (718-740-45-7), and income tax benefits from dividends charged to retained earnings on nonvested equity shares/units and outstanding share options are recognized in the income statement (718-740-45-8)."],"categories":["Stock compensation","Income taxes","Compensation and benefits","Presentation"],"audience_level":"intermediate","student_note":"Exam favorite: the DTA is built on book compensation cost, not the stock's current price, and after ASU 2016-09 all excess tax benefits and deficiencies run through income tax expense in the income statement—no more APIC pool. A common mistake is recording a DTA for incentive stock options; those get no temporary difference unless and until a disqualifying disposition occurs.","related_topics":["740-10","740-270","718-10","718-20","718-30","718-40"],"key_concepts":["deductible temporary difference","deferred tax asset","excess tax benefit","valuation allowance","disqualifying disposition","employee stock ownership plan","dividends on share-based payment awards","share-based payment arrangement"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:05fdaa2127973660f459bf329336d71e00bff1a69b0256bad3e65aaad3654057","downloaded_from":"2026-09-10T01:06:22.798Z","last_downloaded_at":"2026-09-10T01:06:52.467Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"718-20","title":"Awards Classified as 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