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This Roadmap combines the share-based payment accounting rules from ASC 718 (for employee awards), ASC 505 (for nonemployee awards), and other topics (such as ASC 740 and ASC 805) with Deloitte’s interpretations and examples in a comprehensive, reader-friendly format. It applies only to periods before an entity’s adoption of the guidance in FASB Accounting Standards Update (ASU) Nos. 2016-09, Improvements to Employee Share-Based Payment Accounting, and 2017-09, Scope of Modification Accounting. See the 2019 edition of this Roadmap for guidance on share-based payment awards after an entity’s adoption of those ASUs.
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