Accounting Research Tool
Roadmap Series

Share-Based Payment Awards

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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.