Roadmap: Share-Based Payment Awards (2024)

Published on: 22 Jul 2024

This Roadmap provides Deloitte’s insights into and interpretations of the guidance on share-based payment arrangements in ASC 718 related to employee and nonemployee awards and in other literature (e.g., ASC 805).

The Roadmap is available on the Deloitte Accounting Research Tool Web site.

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