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Deloitte's Roadmap: Share-Based Payment Awards
Chapter 5 — Classification
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Deloitte's Roadmap: Share-Based Payment Awards
Chapter 5 — Classification
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Contents
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Chapter 5 — Classification
5.1 General
5.2 ASC 480
5.3 Share Repurchase Features
5.4 Stock Options
5.5 Indexation to Other Factors
5.6 Substantive Terms
5.7 Exceptions to Liability Classification
5.8 Awards That Become Subject to Other Guidance
5.9 Change in Classification Due to Change in Probable Settlement Outcome
5.10 SEC Guidance on Temporary Equity