We are pleased to present the 2020 edition of A Roadmap to Accounting for Share-Based Payment Awards.This Roadmap provides Deloitte’s insights into and interpretations of the guidance on share-based payment arrangements in ASC 718 1 (employee and nonemployee awards) as well as in other literature (e.g., ASC 260 and ASC … To the clients, friends, and people of Deloitte: We are pleased to present the inaugural edition of A Roadmap to Accounting for Contingencies and Loss Recoveries. Applicable courses: Intermediate Financial Accounting, Intermediate Accounting, … Subscribers to the Deloitte Accounting … Clear Search . Menu . This complexity creates accounting issues regarding how these financial instruments are classified, measured and presented in financial statements. This Roadmap provides an overview of the guidance in ASC 480-10 as well as insights into and interpretations of how to apply it in practice. ASC 480-10 requires (1) issuers to classify certain types of shares of stock and certain share-settled contracts as liabilities or, in some circumstances, as assets and (2) SEC registrants to classify certain … Quick Links . Subject: This case gives students an opportunity to apply guidance in ASC 480 on distinguishing liabilities from equity. When planning private investments in public equity, issuers and investors need to strike a balance because many terms that make a transaction more palatable to investors, such as … ASC 480-10-55 contains conflicting guidance on whether certain freestanding option contracts indexed to, and potentially settled in, a noncontrolling interest (NCI) in a subsidiary (“Derivative 2”) should be … Log in Subscribe. Log in / Subscribe . This Handbook uses Q&As and examples to simplify the complexities of accounting for these financial instruments in the scope of ASC 405, ASC 470, ASC 480, ASC 505 and ASC … Accounting Auditing Publications News Help. ASC 480-10 requires (1) issuers to classify … ... 9.2 Scope of ASC 480-10-S99-3A and Interaction With ASC … ASC 410-20 and includes a discussion of certain relevant industry considerations within the context of the laws and regulations governing AROs for various industries. Deloitte Accounting Research Tool. This Roadmap provides Deloitte’s insights into and interpretations of the accounting guidance in ASC … Business Combinations Business Combinations — SEC Reporting Considerations Carve-Out Transactions Comparing IFRS Standards and U.S. GAAP Consolidation — Identifying a Controlling … Account. Business Combinations Business Combinations — SEC Reporting Considerations Carve-Out Transactions Comparing IFRS Standards and U.S. GAAP Consolidation — Identifying a Controlling … US Standards .