ABC Corp., an issuer, is planning to implement an employee share purchase plan. Substantially all employees that meet the limited employment qualifications may participate on an equitable basis. Which section of the authoritative guidance best outlines the criteria that allow a company to provide a share purchase plan that does not require compensation cost to be recognized? Enter your response in the answer fields below. Unless specifically requested, your response should not cite implementation guidance. Guidance on correctly structuring your response appears above and below the answer fields. Type the topic here. Correctly formatted FASB ASC topics are 3 or 4 digits