Deloitte
Accounting Research Tool
Clear
Search
Menu
Quick Links
Accounting
Auditing
Publications
News
Help
Log in / Subscribe
US Standards
iGAAP
GAAP in the UK
US Standards
Log in / Subscribe
US Standards
Accounting
Codification
Notice to Constituents
100 | General Principles
200 | Presentation
300 | Assets
400 | Liabilities
500 | Equity
600 | Revenue
700 | Expenses
800 | Broad Transactions
900 | Industry
Master Glossary
Accounting Standards Updates
Proposed Accounting Standards Updates
Maintenance Updates
Other Exposure Documents
Pre-Codification Standards
FASB
FASB Accounting Standards Codification Manual
Find the GAAP Tool
FASB Literature
SEC
SEC Rules & Regulations (Title 17 — Commodity and Securities Exchanges)
SEC Reporting Interpretations Manual
SEC Staff Bulletins
SEC Forms
New SEC Rules, Reports, and Studies
EDGAR Filer Manual
SEC Financial Reporting Manual
SEC Material — Supplement
Government
GASB Pronouncements
Archive
US GAAP
SEC
Government
Auditing
AICPA
Professional Standards
Technical Practice Aids
Trust Services Principles, Criteria, and Illustrations
Principles and Criteria for XBRL-Formatted Information
New Technical Questions and Answers
Audit and Accounting Guides & Audit Risk Alerts
Accounting Trends and Techniques
Practice Aids
New SASs, SSAEs, and SSARSs
AICPA Issues Papers
PCAOB
PCAOB Standards and Related Rules
PCAOB Material — Supplement
Other
Other Publications, Press Releases, and Reports
Archive
AICPA
PCAOB
Other
Publications
Other Publications
On the Radar
Financial Reporting Alerts
Heads Up Newsletter
Industry Publications
Accounting Roundup Newsletter
EITF Snapshot Newsletter
Accounting Spotlight Newsletter
ESG Spotlight Newsletter
Financial Reporting Spotlight Newsletter
Sustainability Reporting Resources
Spotlight Series
CFO Insights
CFO Signals Survey
Audit Committee Brief Newsletter
Accounting for Income Taxes
U.S. Comment Letters
Dbriefs Financial Reporting Presentations
Financial Reporting Checklists
Key Dates
Internal Control Over Financial Reporting
Additional Deloitte Guidance
Roadmap Series
Business Acquisitions — SEC Reporting Considerations
Business Combinations
Carve-Out Financial Statements
Comparing IFRS Accounting Standards and U.S. GAAP: Bridging the Differences
Consolidation — Identifying a Controlling Financial Interest
Contingencies, Loss Recoveries, and Guarantees
Contracts on an Entity's Own Equity
Convertible Debt (Before Adoption of ASU 2020-06)
Current Expected Credit Losses
Debt
Derivatives
Distinguishing Liabilities From Equity
Earnings per Share
Environmental Obligations and Asset Retirement Obligations
Equity Method Investments and Joint Ventures
Equity Method Investees — SEC Reporting Considerations
Fair Value Measurements and Disclosures (Including the Fair Value Option)
Foreign Currency Matters
Goodwill and Intangible Assets
Greenhouse Gas Protocol Reporting Considerations
Guarantees and Collateralizations — SEC Reporting Considerations
Hedge Accounting
Impairments and Disposals of Long-Lived Assets and Discontinued Operations
Income Taxes
Initial Public Offerings
Leases
Noncontrolling Interests
Non-GAAP Financial Measures and Metrics
Revenue Recognition
SEC Comment Letter Considerations, Including Industry Insights
Segment Reporting
Share-Based Payment Awards
Statement of Cash Flows
Transfers and Servicing of Financial Assets
Q&A to Roadmap Quick Reference Guide
Archive
Deloitte Publications
News
All News
2025
2024
2023
2022
2021
Quick Filters
Deloitte
FASB
SEC
AICPA
PCAOB
GASB
Other
Help
DART Help
Welcome to the Deloitte Accounting Research Tool (DART)!
What's New on DART?
Key Features
DART Pricing
FAQs
Search Tips
DART Mobile Application
Cookies Notice
Home
Accounting
FASB
FASB Accounting Standards Codification Manual
Codification
Liabilities
470 Debt
10 Overall
Deloitte's Roadmap: Issuer’s Accounting for Debt
Chapter 10 — Debt Modifications and Exchanges
Previous Section
Next Section
DART pending content manager is OFF
You are here
...
Deloitte's Roadmap: Issuer’s Accounting for Debt
Chapter 10 — Debt Modifications and Exchanges
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.
Contents
View all / combine content
Chapter 10 — Debt Modifications and Exchanges
10.1 Background
10.2 Scope
10.3 Determining Whether Debt Terms Are Substantially Different
10.4 Accounting for Debt Modifications and Exchanges
10.5 Modifications and Exchanges Involving Third-Party Intermediaries
10.6 Modifications and Exchanges of Credit Facilities