Deloitte's Roadmap: Derivatives

Derivatives

This Roadmap provides a comprehensive discussion of the guidance in ASC 815 on the identification, classification, measurement, and presentation and disclosure of derivative instruments, including embedded derivatives.

Copying or printing Roadmaps is currently disabled. If you are a DART subscriber, please log in to enable these features. Deloitte clients who are not DART subscribers may request printed copies of Roadmaps from their engagement teams.

View all / combine content

Preface On the Radar Contacts Chapter 1 — Introduction Chapter 2 — Scope and Scope Exceptions Chapter 3 — Recognition and Measurement of Freestanding Derivatives Chapter 4 — Identification of and Accounting for Embedded Derivatives Chapter 5 — Common Embedded Features Unique to Debt Host Contracts Chapter 6 — Other Common Embedded Features Chapter 7 — Presentation and Disclosures Chapter 8 — Comparison of U.S. GAAP and IFRS Accounting Standards Appendix A — Titles of Standards and Other Literature Appendix B — Abbreviations Appendix C — Roadmap Updates for 2024