Deloitte
Accounting Research Tool
...
Appendix H — Q&A Conversion and Example Mapping for 2023 Update of Leasing Roadmap

Appendix H — Q&A Conversion and Example Mapping for 2023 Update of Leasing Roadmap

Appendix H — Q&A Conversion and Example Mapping for the 2023 Update

The table below lists the Q&As from prior editions of this Roadmap that are being incorporated into regular text as part of the 2023 update.1

Footnotes

1
With the exception of the Q&As in Chapter 16 pertaining to ASU 2016-02’s effective date and transition, all remaining Q&As have been converted into regular text as part of this year’s update. The Chapter 16 Q&As will be eliminated once the ASU becomes effective for all entities.