Deloitte's Roadmap: Distinguishing Liabilities From Equity

Distinguishing Liabilities From Equity

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

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Preface On the Radar Contacts Chapter 1 — Overview Chapter 2 — Scope of ASC 480 Chapter 3 — Contract Analysis Chapter 4 — Mandatorily Redeemable Financial Instruments Chapter 5 — Obligations to Repurchase Shares by Transferring Assets Chapter 6 — Certain Variable-Share Obligations Chapter 7 — Certain Option Combinations Chapter 8 — Presentation and Disclosure Chapter 9 — The SEC's Guidance on Temporary Equity Chapter 10 — Equity Transactions and Disclosures Chapter 11 — Differences Between U.S. GAAP and IFRS Accounting Standards Appendix A — Overview of Classification and Measurement Requirements in ASC 480 Appendix B — Sources of SEC Guidance on Temporary Equity Appendix C — Glossary of Selected Terms Appendix D — Titles of Standards and Other Literature Appendix E — Abbreviations Appendix F — Roadmap Updates for 2025