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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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Preface On the Radar Contacts Chapter 1 — Overview Chapter 2 — Scope 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 — Differences Between U.S. GAAP and IFRS Accounting Standards Appendix A — Overview of Classification and Measurement Requirements in ASC 480-10 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 2023