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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