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Deloitte's Roadmap: Leases

Leases

This Roadmap combines the requirements in ASC 842 with Deloitte’s interpretations and examples in a comprehensive, reader-friendly format.

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  • US GAAP
This Roadmap combines the requirements of the FASB’s leasing standard, ASU 2016-02 (codified as ASC 842), with Deloitte’s interpretations and examples in a comprehensive, reader-friendly format.
The updated edition of this Roadmap includes some new interpretations and certain modifications to previously expressed views to reflect our latest thinking as well as input from standard setters and regulators. Also new to the 2021 edition of this publication is On the Radar (also available as a stand-alone publication), a brief summary of emerging issues and trends related to the accounting and financial reporting topics addressed in the Roadmap.