Share-Based Payment Awards (2018)

This Roadmap provides Deloitte’s insights into and interpretations of the FASB’s guidance on share-based payment arrangements in ASC 718 (employee awards) and ASC 505-50 (nonemployee awards) as well as in other literature (e.g., ASC 260 and ASC 805). The Roadmap reflects changes to the accounting framework introduced by FASB Accounting Standards Update (ASU) Nos. 2016-09, Improvements to Employee Share-Based Payment Accounting, in March 2016 and 2017-09, Scope of Modification Accounting, in May 2017. While those ASUs are not yet effective for all companies, the Roadmap’s guidance is written as if adoption has occurred. In the 2018 edition of the Roadmap, we have updated and reorganized Chapter 9, “Nonemployee Awards,” to add guidance for companies that are considering early adoption of ASU 2018-07, Improvements to Nonemployee Share-Based Payment Accounting (issued in June 2018). Other updates to the Roadmap are summarized in Appendix G.

For a discussion of the guidance on share-based payment awards before the ASUs’ adoption, see Deloitte’s 2015 edition of this Roadmap.