A roadmap to accounting for contracts on an entity’s own equity
This Roadmap provides Deloitte’s insights into and interpretations of the guidance in ASC 815-40 and how to apply it in practice.
We are pleased to present the 2017 edition of A Roadmap to Accounting for Contracts on an Entity’s Own Equity, which provides an overview of the guidance in ASC 815-40 as well as insights into and interpretations of how to apply it in practice. For ease of reference, we have accompanied our discussion with the related authoritative text. This edition reflects changes to the guidance introduced by the FASB’s issuance of ASU 2017-11 in July 2017.