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Accounting Research Tool

Contracts on an Entity's Own Equity (2019)

A Roadmap to Accounting for Contracts on an Entity's Own Equity (2019)

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  • Download the PDF version (available without subscription; not updated after issuance).
  • View the active version (subscription required; updated as warranted). For subscribers, links to substantive changes made to the Roadmap since its issuance, if any, will be provided below.
This Roadmap provides an overview of the guidance in ASC 815-40 as well as insights into and interpretations of how to apply it in practice. For ease of reference, we have accompanied our discussion with the related authoritative text. The 2019 edition includes several new and revised examples as well as some modifications to previously expressed views to reflect our latest thinking and input from standard setters and regulators.
Appendix F highlights all new content as well as any substantive revisions to previous content.