External resource

FASB ASC Topic 718, Compensation—Stock Compensation

Authoritative US GAAP research starting point for employee and nonemployee share based payment scope, measurement, recognition, settlement, tax, and disclosure.

Authority and currency

About this authority

Publisher: Financial Accounting Foundation
Standing: Primary authority
Version: Topic 718 as accessed 2026-08-08
Relevant parts: Topic 718; especially Subtopics 718-10, 718-20, 718-30, 718-40, and 718-740
Currency: current · checked Aug 8, 2026

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Topic 718 connects award terms and services to recognized cost. Grant-date fair value, service inception, vesting, exercise, and settlement are different dates; the award file preserves each one and applies service, performance, and market conditions through their own current routes.