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Appendix A — Codification Guidance Relevant to Debt

Appendix A — Codification Guidance Relevant to Debt

Appendix A — Codification Guidance Relevant to Debt

To determine the appropriate treatment of debt under GAAP, an entity must consider the guidance in multiple areas of the Codification, including the following:
ASC
Guidance Relevant to Debt
Roadmap Discussion
210-10
General balance sheet presentation requirements
210-20
Balance sheet offsetting conditions
230-10
Cash flow statement presentation
Section 14.3.2; also see Deloitte’s Roadmap Statement of Cash Flows
260-10
EPS guidance related to convertible debt and participating debt securities
Section 14.3.3; also see Deloitte’s Roadmap Earnings per Share
405-20
Liability extinguishment conditions
Derecognition of prepaid stored-value product liabilities
405-40
Accounting for joint-and-several obligations
405-50
Accounting for supplier finance programs
440-10
Disclosure of restrictive debt covenants and unused lines of credit
470-10
Balance sheet classification of debt as current or noncurrent
Accounting for sales of future revenue
Accounting for indexed debt
Accounting for extendable increasing-rate debt
470-20
Accounting for convertible debt
470-30
Accounting for participating mortgages
470-40
Accounting for product financing arrangements
470-50
Accounting for debt extinguishments
Accounting for debt modifications and exchanges
Accounting for modifications and exchanges of line-of-credit and revolving-debt arrangements
470-60
Accounting for TDRs
480-10
Identification of freestanding financial instruments
Accounting for share-settled debt and other liability-classified shares
505-10
Disclosures about debt
815-15
Accounting for derivatives embedded in debt
815-20
General hedge accounting requirements applicable to debt
815-25
Accounting for debt that is designated as a hedged item in a fair value hedge
815-30
Accounting for debt that is designated as a hedged item in a cash flow hedge
815-35
Accounting for debt that is designated as a hedging instrument in a net investment hedge
815-40
Evaluation of equity conversion features embedded in debt
820-10
Fair value measurements and disclosures
825-10
Fair value option liabilities
Financial instrument disclosures
825-20
Registration payment arrangements issued with debt
830-10
Accounting for foreign-currency-denominated debt
Section 14.2.3; also see Deloitte’s Roadmap Foreign Currency Matters
835-20
Capitalization of interest
835-30
Initial measurement of debt, including imputation of interest
Presentation of debt issuance costs
Application of the interest method
848
Reference rate reform
860-30
Accounting for secured borrowings in connection with financial asset transfers