Roadmap: Distinguishing Liabilities From Equity (2024)
This Roadmap provides an overview of the guidance in ASC 480 as well as insights into and interpretations of how to apply it in practice. ASC 480 requires (1) issuers to classify certain types of shares of stock and certain share-settled contracts as liabilities or, in some circumstances, as assets and (2) SEC registrants to classify certain types of redeemable equity instruments as temporary equity.
The Roadmap is available on the Deloitte Accounting Research Tool Web site.