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Deloitte's Roadmap: Distinguishing Liabilities From Equity

Distinguishing Liabilities From Equity

This Roadmap provides an overview of the guidance in ASC 480-10 as well as insights into and interpretations of how to apply it in practice.

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  • US GAAP
This Roadmap provides an overview of the guidance in ASC 480-10 as well as insights into and interpretations of how to apply it in practice. ASC 480-10 requires (1) issuers to classify certain types of shares of stock and certain share-settled contracts as liabilities or, in some circumstances, as assets and (2) SEC registrants to classify certain types of redeemable equity instruments as temporary equity.
The 2021 edition of this Roadmap includes new and expanded guidance as well as clarifications to previously expressed views to reflect our latest thinking and input from standard setters and regulators. Appendix G highlights substantive changes made to the Roadmap since issuance of the 2020 edition.