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Debt

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Roadmap
Issuer’s Accounting for Debt (March 2023)

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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.
The 2023 edition includes updated and expanded guidance, including discussions reflecting the FASB’s issuance of ASU 2022-04 to enhance transparency about an entity’s use of supplier finance programs.
Also available is the latest edition of On the Radar, a high-level summary of emerging issues and trends related to the accounting and financial reporting topics addressed in the Roadmap.
Be sure to check out other titles in Deloitte’s Roadmap series, our comprehensive, easy-to-understand collection of accounting guides on selected topics of broad interest to the financial reporting community.