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Deloitte's Roadmap: Share-Based Payment Awards
Chapter 2 — Scope
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Deloitte's Roadmap: Share-Based Payment Awards
Chapter 2 — Scope
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Contents
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Chapter 2 — Scope
2.1 General
2.2 Definition of Employee
2.3 Nonemployee Directors
2.4 Nonemployee Awards
2.5 Economic Interest Holders
2.6 Profits Interests and Other Awards Issued by Pass-Through Entities
2.7 Rabbi Trusts
2.8 Consolidated Financial Statements
2.9 Separate Financial Statements
2.10 Equity Method Investments
2.11 Unrelated Entity Awards
2.12 Escrowed Share Arrangements