Deloitte
Accounting Research Tool
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Roadmap Series

New Leasing Standard (2019)

A Roadmap to Applying the New Leasing Standard (2019)

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  • Download the PDF version (available without subscription; not updated after issuance).
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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.