Deloitte's Roadmap: Leases

Leases

This Roadmap addresses the leasing guidance in ASU 2016-02 (codified in ASC 842). The body of this publication combines the requirements in 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.

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Preface On the Radar Contacts Chapter 1 — Overview Chapter 2 — Scope and Scope Exceptions Chapter 3 — Identifying a Lease Chapter 4 — Components of a Contract Chapter 5 — Commencement Date, Lease Term, and Purchase Options Chapter 6 — Lease Payments Chapter 7 — Discount Rates Chapter 8 — Lessee Accounting Chapter 9 — Lessor Accounting Chapter 10 — Sale-and-Leaseback Transactions Chapter 11 — Control of the Underlying Asset Before Commencement Chapter 12 — Sublease Accounting Chapter 13 — Other Key Provisions Chapter 14 — Presentation Chapter 15 — Disclosure Chapter 16 — Effective Date and Transition Chapter 17 — Stakeholder Activities Chapter 18 — Reporting Considerations for SEC Registrants Appendix A — Glossary of Terms in ASC 842-10-20, ASC 842-20-20, ASC 842-30-20, ASC 842-40-20, and ASC 842-50-20 Appendix B — Differences Between U.S. GAAP and IFRS Accounting Standards Appendix C — Differences Between ASC 840 and ASC 842 Appendix D — Implementation Activities Appendix E — Internal Control Over Financial Reporting Appendix F — Titles of Standards and Other Literature Appendix G — Abbreviations Appendix H — Q&A Conversion and Example Mapping for 2023 Update of Leasing Roadmap Appendix I — Roadmap Updates for 2023