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.