Perspectives

A roadmap to accounting for share-based payment awards (2015)

Before Adoption of ASUs 2016-09 and 2017-09

This Roadmap provides Deloitte’s insights into and interpretations of the guidance on share-based payment arrangements in ASC 718 (employee awards) and ASC 505-50 (nonemployee awards) as well as in other literature (e.g., ASC 260 and ASC 805).

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. It applies only to periods before an entity’s adoption of the guidance in FASB Accounting Standards Update (ASU) Nos. 2016-09, Improvements to Employee Share-Based Payment Accounting, and 2017-09, Scope of Modification Accounting. See the 2017 edition of this Roadmap for guidance on share-based payment awards after an entity’s adoption of those ASUs.

This Roadmap includes six appendixes, including one on the accounting for share-based payment awards under IFRSs.

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The Roadmap Series contains periodic collections of our accounting guidance on selected topics of broad interest to the financial reporting community.

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