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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Preface On the Radar Contacts Chapter 1 — Overview Chapter 2 — Scope Chapter 3 — Contract Analysis Chapter 4 — Initial Recognition and Measurement of Debt Chapter 5 — Accounting for Debt Issuance Costs and Fees Chapter 6 — Subsequent Accounting for Debt Chapter 7 — Special Accounting Models for Certain Types of Debt Chapter 8 — Embedded Derivatives Chapter 9 — Debt Extinguishments Chapter 10 — Debt Modifications and Exchanges Chapter 11 — Troubled Debt Restructurings Chapter 12 — Debt Conversions Chapter 13 — Balance Sheet Classification Chapter 14 — Presentation, Disclosure, and Other Considerations Chapter 15 — Comparison of U.S. GAAP and IFRS Accounting Standards Appendix A — Codification Guidance Relevant to Debt Appendix B — Glossary of Selected Terms Appendix C — Titles of Standards and Other Literature Appendix D — Abbreviations Appendix E — Roadmap Updates for 2022

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.