Deloitte's Roadmap: Issuer’s Accounting for Debt

Issuer’s Accounting for 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.

Copying or printing Roadmaps is currently disabled. If you are a DART subscriber, please log in to enable these features. Deloitte clients who are not DART subscribers may request printed copies of Roadmaps from their engagement teams.

View all / combine content

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 2024