Accounting Research Tool
Roadmap Series


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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.