A Roadmap to Accounting for Contracts on an Entity's Own Equity (March
Download the PDF version (available without
subscription; not updated after issuance).
View the active version (subscription required; updated as warranted).
For subscribers, links to substantive changes made to the Roadmap since its
issuance, if any, will be provided below.
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. For ease of
reference, we have accompanied our discussion with the related authoritative text. The
2020 edition includes several new and revised examples as well as some modifications to
previously expressed views to reflect our latest thinking and input from standard
setters and regulators.
Appendix F highlights all
new content as well as any substantive revisions to previous content.
This Roadmap replaces the Deloitte Q&As that were contained in ASC
815. To find the text in the Roadmap that corresponds to a former Q&A, select the
“Contracts on Own Equity” tab at the bottom of the Q&A to Roadmap Quick Reference Guide and
search for the Q&A’s number or title.
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