Roadmap
Share-Based Payment Awards (June
2025)
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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
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.