Share-Based Payment Awards (2019)

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• 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 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 2019 edition includes several new discussions, as well as expansions of previously expressed views, to reflect our latest thinking and input from standard setters and regulators. In addition, the terminology throughout the Roadmap has been updated to align with the amendments made by ASU 2018-07 to certain terms and definitions in ASC 718 related to nonemployee share-based payment accounting.

For a discussion of the guidance on share-based payment awards before the adoption of ASUs 2016-09, 2017-09, and 2018-07, see Deloitte’s 2015 edition of this Roadmap.

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.