Roadmap
Leases (November 2021)
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This Roadmap combines the
requirements of the FASB’s leasing standard, ASU 2016-02 (codified as ASC 842), with
Deloitte’s interpretations and examples in a comprehensive, reader-friendly format.
In addition, the Roadmap highlights (1) the requirements of ASC 842 that
significantly differ from those in ASC 840 (the FASB’s previous leasing guidance)
and IFRS 16 (the IASB’s leasing standard) and (2) recent standard-setting
developments (through October 31, 2021).
The updated edition of this Roadmap
includes some new interpretations and certain modifications to previously expressed
views to reflect our latest thinking as well as input from standard setters and
regulators. Also new to the 2021 edition of this publication is On the Radar (also
available as a stand-alone publication), a
brief 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.