ASC 718 is a mandatory financial statement and is an important item that affects your organization's income statement. Handles recording, valuation, and recording of employee capital compensation. Especia Associates provide Esop Services. you decide to revalue your option because the strike price is lower than the current market price of 409A, use the modified invoice to comply with GAAP. if you have any query related ESOP Services then call at 9310165114