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Roadmap Series

Share-Based Payment Awards

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Roadmap
Share-Based Payment Awards (November 2021)

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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). The 2021 edition includes updated and expanded guidance as well as On the Radar (also available as a stand-alone publication), a new section that briefly summarizes the accounting and financial reporting topics addressed in the Roadmap.
It is assumed in this Roadmap that an entity has adopted ASU 2018-07, which simplifies the accounting for share-based payments granted to nonemployees for goods and services. It is also assumed that an entity has adopted ASU 2019-08, which clarifies the accounting for share-based payments issued as consideration payable to a customer under ASC 606. Under ASU 2019-08, 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). Chapter 14 provides a detailed discussion of such arrangements.
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.