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Deloitte's Roadmap: Debt

Debt

This Roadmap provides an overview of the FASB’s authoritative guidance on the issuer’s accounting for debt arrangements (including convertible debt) as well as our insights into and interpretations of how to apply that guidance in practice.

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  • US GAAP
This Roadmap provides an overview of the FASB’s authoritative guidance on the issuer’s accounting for debt arrangements (including convertible debt) as well as our insights into and interpretations of how to apply that guidance in practice.
The 2021 edition includes updated and expanded guidance that reflects the adoption of ASU 2020-06 (issued in August 2020).
Accounting for debt arrangements can be time-consuming and complex. We hope you find this Roadmap to be a useful resource in navigating the guidance and arriving at appropriate financial reporting conclusions.