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Preface

Preface

Preface

We are pleased to present the 2024 edition of Share-Based Payment Awards. This Roadmap provides Deloitte’s insights into and interpretations of the guidance on share-based payment arrangements in ASC 7181 related to employee and nonemployee awards and in other literature (e.g., ASC 805).
The 2024 edition of the Roadmap includes several new discussions as well as clarifications of previously expressed views. Appendix E highlights all new content as well as any substantive revisions to previous content.
This publication is not a substitute for the exercise of professional judgment, which is often essential to applying the accounting requirements for share-based payment awards. It is also not a substitute for consulting with Deloitte professionals on complex accounting questions and transactions.
Be sure to check out On the Radar (also available as a stand-alone publication), which briefly summarizes emerging issues and trends related to the accounting and financial reporting topics addressed in the Roadmap.
We hope that you find this publication a valuable resource when considering the accounting guidance on share-based payment arrangements.

Footnotes

1
For the full titles of standards, topics, regulations, and abbreviations used in this publication, see Appendixes C and D. Note that this Roadmap does not cover the guidance on employee stock ownership plans (ESOPs) in ASC 718-40.