Contracts on an Entity’s Own Equity

This Roadmap 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. The 2021 edition includes updated and expanded guidance that reflects ASU 2020-06 (issued in August 2020) as well as On the Radar, a new section that briefly summarizes emerging issues and trends related to the accounting and financial reporting topics addressed in this Roadmap. Appendix F highlights all new content as well as any substantive revisions to previous content.


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