Roadmap
Leases (December 2023)
- Read the Roadmap.
- Open a PDF version of the Roadmap.
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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 September 15, 2023).
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.