A Roadmap to Distinguishing Liabilities From Equity (July 2019)
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subscription; not updated after issuance).
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Roadmap since its issuance, if any, will be provided below.
This Roadmap provides an overview of the guidance in ASC 480-10 as
well as insights into and interpretations of how to apply it in practice. ASC 480-10
requires (1) issuers to classify certain types of shares of stock and certain
share-settled contracts as liabilities or, in some circumstances, as assets and (2)
SEC registrants to classify certain types of redeemable equity instruments as
temporary equity. Appendix G of the Roadmap highlights new content in the 2019
edition as well as substantive revisions to previous text.
This Roadmap replaces the Deloitte Q&As that were contained in
ASC 480. To find the text in the Roadmap that corresponds to a former Q&A,
select the “Liabilities From 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