Deloitte’s Roadmap: Contracts on an Entity’s Own Equity

Contracts on an Entity’s Own Equity

This Roadmap provides an overview of the guidance in ASC 815-40 as well as insights into and interpretations of how to apply it in practice.

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Preface On the Radar Contacts Chapter 1 — Overview Chapter 2 — Scope Chapter 3 — Contract Analysis Chapter 4 — Indexation Guidance Chapter 5 — Classification Guidance Chapter 6 — Initial and Subsequent Accounting Chapter 7 — Presentation and Disclosure Chapter 8 — Differences Between U.S. GAAP and IFRS Accounting Standards Appendix A — Overview of Examples in ASC 815-40-55 Appendix B — Checklists for Determining Whether Freestanding Contracts or Embedded Features Qualify as Equity Appendix C — Glossary of Selected Terms Appendix D — Titles of Standards and Other Literature Appendix E — Abbreviations Appendix F — Roadmap Updates for 2025