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Contracts on an Entity's Own Equity

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Contracts on an Entity's Own Equity (June 2021)

  • 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 2021 edition includes updated and expanded guidance that reflects ASU 2020-06 (issued in August 2020) as well as On the Radar, a new section that briefly summarizes emerging issues and trends related to the accounting and financial reporting topics addressed in this Roadmap. Appendix F highlights all new content as well as any substantive revisions to previous content.
Note that 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.