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.