Roadmap
Contracts on an Entity's Own
Equity (March 2023)
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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 2023 edition contains new and
expanded guidance on topics such as earn-out arrangements, cash settlement provisions,
and the initial and subsequent accounting for equity-linked instruments (including
standby equity purchase agreements). Further, it is assumed in this edition that an
entity has adopted ASU 2021-04.
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.