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Roadmap Series

Contracts on an Entity's Own Equity

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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.