Deloitte
Accounting Research Tool
...
Roadmap Series

Share-Based Payment Awards

Image cannot be displayed

Roadmap
Share-Based Payment Awards (October 2023)

  • Read the Roadmap.
  • Open a PDF version of the Roadmap.
  • A DART subscription is required for downloading, copying, or printing the Roadmap. Clients who are not DART subscribers may request a PDF version of the Roadmap from their engagement teams.
This Roadmap provides Deloitte’s insights into and interpretations of the guidance on share-based payment arrangements in ASC 718 related to employee and nonemployee awards and in other literature (e.g., ASC 260 and ASC 805). ASC 718 applies to awards that require or may require settlement in the equity of the entity or whose settlement is based, at least in part, on the price of the entity’s equity. An entity’s conclusion related to whether an award is within the scope of ASC 718 can significantly affect the amount of compensation cost recognized and when such cost is recognized in the financial statements.
Also available is the latest edition of On the Radar, a high-level summary of emerging issues and trends related to the accounting and financial reporting topics addressed in the Roadmap.
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.