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A Roadmap to Accounting for Share-Based Payment Awards (November 2019)

Published on: 27 Nov 2019

This Roadmap provides Deloitte’s insights into and interpretations of the guidance on share-based payment arrangements in ASC 718 (employee and nonemployee awards) and ASC 505-50 (nonemployee awards before the adoption of ASU 2018-07) as well as in other literature (e.g., ASC 260 and ASC 805). The 2019 edition includes several new discussions, as well as expansions of previously expressed views, to reflect our latest thinking and input from standard setters and regulators. In addition, the terminology throughout the Roadmap has been updated to align with the amendments made by ASU 2018-07 to certain terms and definitions in ASC 718 related to nonemployee share-based payment accounting.

For a discussion of the guidance on share-based payment awards before the ASUs’ adoption, see Deloitte’s 2015 edition of this Roadmap.

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