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A Roadmap to Applying the New Leasing Standard (December 2019)

  • 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.
The body of the Roadmap combines the requirements in 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 and IFRS 16 and (2) recent standard-setting developments. We hope that this publication will enable entities to deal with some of the more challenging aspects of ASC 842. This December 2019 update does not reflect the issuance of ASU 2019-10, which extended the effective date of the new leasing standard for non-PBEs by one year. For more information about ASU 2019-10, see Deloitte’s November 19, 2019, Heads Up.
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.