ABC Corp., an issuer, is planning to implement an employee share purchase plan. Substantially all employee s 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 costs to be recognized

The ABC Corporation is planning to implement an employee share purchase plan on the basis of the codification.

The codification that outlines that employees meeting the limited employment qualifications may participate on equitable basis is '718-50-25-1'.  

The codification '718-50-25' is named as 'Recognition' and the given point is mentioned in point 'b' of '718-50-25-1'.  

3rd the reason why is because of management and leadership