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Deloitte's Roadmap: Share-Based Payment Awards

Share-Based Payment Awards

This Roadmap provides Deloitte’s insights into and interpretations of the guidance on share-based payment arrangements in ASC 718 (employee and nonemployee awards) and ASC 505-50 (nonemployee awards before the adoption of ASU 2018-07) as well as in other literature (e.g., ASC 260 and ASC 805).

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  • US GAAP
This Roadmap provides Deloitte’s insights into and interpretations of the guidance on share-based payment arrangements in ASC 718 (employee and nonemployee awards) and ASC 505-50 (nonemployee awards before the adoption of ASU 2018-07) as well as in other literature (e.g., ASC 260 and ASC 805).
It is assumed in this Roadmap that an entity has adopted ASU 2018-07, which simplifies the accounting for share-based payments granted to nonemployees for goods and services. It is also assumed that an entity has adopted ASU 2019-08, which clarifies the accounting for share-based payments issued as consideration payable to a customer under ASC 606. Under ASU 2019-08, entities apply the guidance in ASC 718 to measure and classify share-based payments issued to a customer that are not in exchange for a distinct good or service (i.e., share-based sales incentives). Chapter 14 provides a detailed discussion of such arrangements.