Roadmap: Contracts on an Entity’s Own Equity (2024)
Published on:
01 Apr 2024
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.
The Roadmap is available on the Deloitte Accounting Research Tool Web site.