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.

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