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A roadmap to accounting for share-based payment awards (2015) (Before Adoption of ASUs 2016-09 and 2017-09)

Published on: Apr 07, 2015

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.

The Roadmap also contains appendixes that provide:

  • A comprehensive disclosure example.
  • Sample SEC comments on share-based payment award disclosures.
  • A comprehensive discussion of the guidance on accounting for share-based payment awards under IFRSs.

See the 2017 edition of this Roadmap for guidance on share-based payment awards after an entity’s adoption of FASB Accounting Standards Update (ASU) Nos. 2016-09, Improvements to Employee Share-Based Payment Accounting, and 2017-09, Scope of Modification Accounting.


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