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Guidance
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Scope guidance
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Instruments within the scope of ASC 718
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Instrument ceases to be within the scope of ASC 718 if the terms are modified when the grantee is no longer an employee or after a nonemployee vests in the award and is no longer providing goods or services (ASC 718-10-35-11), other than those instruments described in ASC 718-10-35-10.
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