Roadmap
Share-Based Payment Awards (August
2022)
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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
260 and ASC 805).
The 2022 edition reflects the FASB’s
issuance of ASU 2021-07 and the SEC staff’s issuance of SAB 120. Also new to this year’s
update are several short videos that highlight certain aspects of the accounting for
share-based payments.
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.