Roadmap: Issuer's Accounting for Debt (2024)

Published on: 02 Apr 2024

This Roadmap provides an overview of the FASB’s authoritative guidance on the issuer’s accounting for debt arrangements (including convertible debt) as well as our insights into and interpretations of how to apply that guidance in practice. The 2024 edition includes updated and expanded guidance on various topics.

The Roadmap is available on the Deloitte Accounting Research Tool Web site.

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