Roadmap
Issuer's Accounting for Debt (July
2021)
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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 2021 edition includes updated
and expanded guidance that reflects the adoption of ASU 2020-06 (issued in August
2020) as well as On the Radar, a new section
that briefly summarizes emerging issues and trends related to the accounting and
financial reporting topics addressed in the Roadmap.
For a discussion of the issuer's accounting for
convertible debt before the adoption of ASU 2020-06, see Deloitte's Roadmap
Convertible Debt (Before Adoption of ASU
2020-06).
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.