Roadmap
         Leases (May 2025)
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This Roadmap addresses the leasing
                guidance in ASU 2016-02 (codified in ASC 842). The body of this publication 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 (the FASB’s
                previous leasing guidance) and IFRS 16 (the IASB’s leasing standard) and (2) recent
                standard-setting developments (through April 15, 2025).
            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.