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Roadmap Series

Debt

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Roadmap
Issuer’s Accounting for Debt (April 2024; Updated August 2024)

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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 August 2024 update enhances or clarifies certain discussions related to debt extinguished by related parties; modifications or exchanges of debt that occur at or near the debt’s maturity; and put, call, or prepayment features in debt instruments accounted for as troubled debt restructurings.
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.