Roadmap
Share-Based Payment Awards
(November 2021)
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This Roadmap provides Deloitte’s
insights into and interpretations of the guidance on share-based payment arrangements in
ASC 718 (employee and nonemployee awards) and ASC 505-50 (nonemployee awards before the
adoption of ASU 2018-07) as well as in other literature (e.g., ASC 260 and ASC 805). The
2021 edition includes updated and expanded guidance as well as On the Radar (also
available as a stand-alone publication), a new
section that briefly summarizes the accounting and financial reporting topics addressed
in the Roadmap.
It is assumed in this Roadmap that an
entity has adopted ASU 2018-07, which simplifies the accounting for share-based payments
granted to nonemployees for goods and services. It is also assumed that an entity has
adopted ASU 2019-08, which clarifies the accounting for share-based payments issued as
consideration payable to a customer under ASC 606. Under ASU 2019-08, entities apply the
guidance in ASC 718 to measure and classify share-based payments issued to a customer
that are not in exchange for a distinct good or service (i.e., share-based sales
incentives). Chapter 14 provides a detailed discussion of such arrangements.
This Roadmap replaces the Deloitte
Q&As that were contained in ASC 718. To find the text in the Roadmap that
corresponds to a former Q&A, select the “Share-Based Payment Awards” 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.