Roadmap
Share-Based Payment Awards
(October 2023)
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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). 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.