Accounting Research Tool
Roadmap Series


Image cannot be displayed

Leases (December 2022)

  • View the PDF version (viewable without subscription):
    • Subscription required for downloading, copying, or printing.
    • Clients who are not DART subscribers may request a copy of the PDF from their engagement teams.
  • View the active version (subscription required).
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 November 15, 2022).
In this year’s update of the Roadmap, we have begun the process of converting text that was previously in Q&A format into regular text format. Although not all Q&As are being converted this year, we expect to convert the remaining ones as part of subsequent updates. Moreover, 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 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.