15.3 Additional Information
Other Deloitte Roadmaps contain information about key differences
between U.S. GAAP and IFRS Accounting Standards related to the accounting for debt.
For example, see the guidance in:
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Chapter 9 of Convertible Debt (Before Adoption of ASU 2020-06).
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Chapter 8 of Contracts on an Entity’s Own Equity.
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Chapter 10 of Distinguishing Liabilities From Equity.
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Appendix A of Earnings per Share.
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Appendix B of Fair Value Measurements and Disclosures (Including the Fair Value Option).
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Chapter 10 of Foreign Currency Matters.
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Comparing IFRS Accounting Standards and U.S. GAAP.