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Share-Based Payment Awards (2020)

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A Roadmap to Accounting for Share-Based Payment Awards (November 2020)

  • Download the PDF version (available without subscription; not updated after issuance).
  • 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).
In November 2019, the FASB issued ASU 2019-08, which clarifies the accounting for share-based payments issued as consideration payable to a customer under ASC 606. Under the ASU, 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). The guidance in the 2020 edition of the Roadmap has been updated to reflect ASU 2019-08. However, the discussion of share-based-payments issued as sales incentives to customers is primarily included in Chapter 14. Section 9.2.1 provides guidance for entities that have not adopted ASU 2019-08.
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.