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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.