A roadmap to accounting for share-based payment awards
Before Adoption of ASUs 2016-09 and 2017-09
The third edition of this Roadmap combines the share-based payment accounting rules from ASC 718 (for employee awards), ASC 505 (for nonemployee awards), and other topics (such as ASC 740 and ASC 805) with Deloitte’s interpretations and examples in a comprehensive, reader-friendly format.
This Roadmap provides Deloitte’s insights into and interpretations of the accounting guidance for share-based payment awards, primarily that in ASC 718 and ASC 505-50. The accounting framework for share-based payment awards has been in place for many years, however, views on the application of that framework to current transactions continues to evolve and requires significant judgment. Therefore, use of this Roadmap, though it is intended as a helpful resource, is not a substitute for consultation with Deloitte professionals on complex income tax accounting questions or transactions.
The body of this Roadmap combines the share-based payment accounting rules from ASC 718 and ASC 505-50 (along with relevant guidance from other topics such as ASC 740 and ASC 805) with Deloitte’s interpretations and examples in a comprehensive, reader-friendly format. The Roadmap’s organization mirrors the order of the codification and reflects ASUs issued through the end of December 2014. Each chapter of this publication typically starts with a brief introduction and includes excerpts from ASC 718 (for employee awards) or ASC 505 (for nonemployee awards), Deloitte’s interpretations of those excerpts, and examples to illustrate the relevant guidance. Where applicable, we also include cross-references linking to other Roadmap paragraphs.
In addition, this Roadmap includes six appendixes, including one on the accounting for share-based payment awards under IFRSs.