Roadmap
Contracts on an Entity's Own
Equity (April 2024)
- Read the Roadmap.
- Open a PDF version of the Roadmap.
- A DART subscription is required for downloading, copying, or printing the Roadmap. Clients who are not DART subscribers may request a PDF version of the Roadmap from their engagement teams.
This Roadmap provides an overview of the
guidance in ASC 815-40 as well as insights into and interpretations of how to apply it
in practice. In the 2024 edition, it is assumed that entities have adopted the guidance
in ASU 2020-06. The updated Roadmap also contains new and expanded guidance on various
topics.
Also available is the latest edition of
On the Radar, a
high-level summary of emerging issues and trends related to the
accounting and financial reporting topics addressed in the
Roadmap.
Be sure to check out other titles in Deloitte’s Roadmap
series, our comprehensive, easy-to-understand collection of
accounting guides on selected topics of broad interest to the financial reporting
community.