Deloitte
Accounting Research Tool
...
Roadmap Series

Contracts on an Entity's Own Equity

Image cannot be displayed

A Roadmap to Accounting for Contracts on an Entity's Own Equity (March 2020)

  • 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 community.