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.