curled stem

Perspectives

A roadmap to accounting for share-based payment awards

Upon 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).

The 2017 edition of the Roadmap reflects changes to the accounting framework introduced by FASB Accounting Standards Update (ASU) Nos. 2016-09, Improvements to Employee Share-Based Payment Accounting, in March 2016 and 2017-09, Scope of Modification Accounting, in May 2017. While the ASUs are not yet effective for all companies, the guidance in this Roadmap is written as if adoption has occurred. For a discussion of the guidance on share-based payment awards before the ASUs’ adoption, see Deloitte’s 2015 edition of this Roadmap.

Subscribe and Archives

Subscribe to receive Roadmap series publications via e-mail. Archives are available on the US GAAP Plus site.

 

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

Did you find this useful?