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
|
Sections 13.3.3 and
14.3
|
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
|
Section 3.3.2; also
see Chapter 3 of Deloitte’s Roadmap Distinguishing Liabilities From
Equity and Chapter 3 of
Deloitte’s Roadmap Contracts on an Entity’s Own
Equity
|
Accounting for share-settled debt and other
liability-classified shares
|
Section 2.3.2.3; also
see Chapters 4 and 6 of Deloitte’s
Roadmap Distinguishing Liabilities From
Equity
| |
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
|
Section 8.4.7; also
see Deloitte’s Roadmap Contracts on an Entity’s Own
Equity
|
820-10
|
Fair value measurements and disclosures
|
Section 14.4.10; also
see Deloitte’s Roadmap Fair Value Measurements and
Disclosures (Including the Fair Value
Option)
|
825-10
|
Fair value option liabilities
|
Sections 4.4,
5.5, 6.3, 9.3.4, and 14.4.11; also see
Chapter 12 of Deloitte’s Roadmap Fair Value
Measurements and Disclosures (Including the Fair
Value Option)
|
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
|
Section 2.3.2.4; also
see Deloitte’s Roadmap Transfers and Servicing of Financial
Assets
|