ASC 718 Compensation—Stock Compensation
E123144
ASC 718 Compensation—Stock Compensation is the U.S. GAAP accounting standard that provides guidance on the recognition, measurement, and disclosure of share-based payment arrangements, such as stock options and restricted stock, granted to employees and other service providers.
All labels observed (2)
| Label | Occurrences |
|---|---|
| ASC 718 Compensation—Stock Compensation canonical | 1 |
| FAS 123R Share-Based Payment | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T1080079 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: ASC 718 Compensation—Stock Compensation Context triple: [US GAAP, includesStandard, ASC 718 Compensation—Stock Compensation]
-
A.
US GAAP
US GAAP is the comprehensive set of accounting principles and standards that govern how U.S. companies prepare and present their financial statements.
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B.
Sarbanes–Oxley Act of 2002
The Sarbanes–Oxley Act of 2002 is a U.S. federal law that established sweeping reforms to improve corporate governance, financial reporting, and auditor independence in response to major accounting scandals.
-
C.
Subchapter J
Subchapter J is the portion of the U.S. Internal Revenue Code that governs the income taxation of estates, trusts, and their beneficiaries.
-
D.
Subchapter L
Subchapter L is the portion of the U.S. Internal Revenue Code that sets forth the federal income tax rules applicable to insurance companies.
-
E.
Public Company Accounting Oversight Board
The Public Company Accounting Oversight Board is a nonprofit regulatory body in the United States that oversees the audits of public companies to protect investors and enhance the accuracy and reliability of corporate financial reporting.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: ASC 718 Compensation—Stock Compensation Target entity description: ASC 718 Compensation—Stock Compensation is the U.S. GAAP accounting standard that provides guidance on the recognition, measurement, and disclosure of share-based payment arrangements, such as stock options and restricted stock, granted to employees and other service providers.
-
A.
US GAAP
US GAAP is the comprehensive set of accounting principles and standards that govern how U.S. companies prepare and present their financial statements.
-
B.
Sarbanes–Oxley Act of 2002
The Sarbanes–Oxley Act of 2002 is a U.S. federal law that established sweeping reforms to improve corporate governance, financial reporting, and auditor independence in response to major accounting scandals.
-
C.
Subchapter J
Subchapter J is the portion of the U.S. Internal Revenue Code that governs the income taxation of estates, trusts, and their beneficiaries.
-
D.
Subchapter L
Subchapter L is the portion of the U.S. Internal Revenue Code that sets forth the federal income tax rules applicable to insurance companies.
-
E.
Public Company Accounting Oversight Board
The Public Company Accounting Oversight Board is a nonprofit regulatory body in the United States that oversees the audits of public companies to protect investors and enhance the accuracy and reliability of corporate financial reporting.
- F. None of above. chosen
Statements (50)
| Predicate | Object |
|---|---|
| instanceOf |
FASB Accounting Standards Codification Topic
ⓘ
U.S. GAAP accounting standard ⓘ |
| addresses |
accounting for excess tax benefits and tax deficiencies from share-based payments
ⓘ
tax effects of share-based payment arrangements ⓘ |
| appliesTo |
awards granted to employees
ⓘ
awards granted to nonemployee service providers ⓘ employee stock purchase plans ⓘ equity-classified share-based awards ⓘ liability-classified share-based awards ⓘ nonpublic entities ⓘ public entities ⓘ restricted stock ⓘ restricted stock units ⓘ stock appreciation rights ⓘ stock options ⓘ |
| defines |
grant date for share-based awards
ⓘ
requisite service period ⓘ vesting conditions ⓘ |
| distinguishes |
market conditions
ⓘ
performance conditions ⓘ service conditions ⓘ |
| governs | share-based payment arrangements ⓘ |
| interactsWith |
ASC 260 Earnings Per Share
ⓘ
ASC 505 Equity ⓘ ASC 740 Income Taxes ⓘ |
| issuedBy | Financial Accounting Standards Board ⓘ |
| objective | to provide guidance on recognition, measurement, and disclosure of share-based payment transactions ⓘ |
| partOf | FASB Accounting Standards Codification ⓘ |
| permits |
accelerated attribution of compensation cost for graded vesting awards
ⓘ
straight-line attribution of compensation cost for graded vesting awards under certain conditions ⓘ |
| provides | practical expedients for nonpublic entities in estimating fair value ⓘ |
| requires |
classification of awards as equity or liability based on settlement terms and other conditions
ⓘ
disclosure of significant assumptions used in estimating fair value ⓘ disclosure of the effect of share-based payment arrangements on cash flows ⓘ disclosure of the effect of share-based payment arrangements on the balance sheet ⓘ disclosure of the effect of share-based payment arrangements on the income statement ⓘ disclosure of the nature and terms of share-based payment arrangements ⓘ forfeiture accounting policy election to estimate forfeitures or account for forfeitures as they occur ⓘ measurement of incremental compensation cost for award modifications ⓘ measurement of liability-classified awards at fair value remeasured each reporting date ⓘ measurement of share-based awards at grant-date fair value for equity-classified awards ⓘ modification accounting when the terms or conditions of an award are changed ⓘ recognition of compensation cost for awards with market conditions regardless of whether the market condition is satisfied ⓘ recognition of compensation cost for awards with service or performance conditions based on estimated vesting ⓘ recognition of compensation cost for share-based payments ⓘ recognition of compensation cost net of estimated tax effects in equity-classified awards ⓘ recognition of compensation cost over the requisite service period ⓘ |
| scopeIncludes |
share-based payment transactions with employees
ⓘ
share-based payment transactions with nonemployees for goods or services ⓘ |
| superseded |
ASC 718 Compensation—Stock Compensation
self-linksurface differs
ⓘ
surface form:
FAS 123R Share-Based Payment
|
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: ASC 718 Compensation—Stock Compensation Description of subject: ASC 718 Compensation—Stock Compensation is the U.S. GAAP accounting standard that provides guidance on the recognition, measurement, and disclosure of share-based payment arrangements, such as stock options and restricted stock, granted to employees and other service providers.
Referenced by (2)
Full triples — surface form annotated when it differs from this entity's canonical label.
ASC 718 Compensation—Stock Compensation
→
superseded
→
ASC 718 Compensation—Stock Compensation
self-linksurface differs
ⓘ
this entity surface form:
FAS 123R Share-Based Payment