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Roadmap Series

Contracts on an Entity's Own Equity

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Roadmap
Contracts on an Entity's Own Equity (April 2024)

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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. In the 2024 edition, it is assumed that entities have adopted the guidance in ASU 2020-06. The updated Roadmap also contains new and expanded guidance on various topics.
Also available is the latest edition of On the Radar, a high-level summary of emerging issues and trends related to the accounting and financial reporting topics addressed in the Roadmap.
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.