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Roadmap Series

Debt

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Roadmap
Issuer's Accounting for Debt (July 2021)

  • Download the PDF version (available without subscription; not updated after issuance).
  • View the active version (subscription required; updated as warranted). For subscribers, links to substantive changes made to the Roadmap since its issuance, if any, will be provided below.
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.