Roadmap: Share-Based Payment Awards (2022)

Published on: 12 Aug 2022

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 260 and ASC 805).

The 2022 edition reflects the FASB’s issuance of ASU 2021-07 and the SEC staff’s issuance of SAB 120. Also new to this year’s update are several short videos that highlight certain aspects of the accounting for share-based payments.

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

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