Roadmap: Leases (2023)

Published on: 18 Dec 2023

Since issuing ASU 2016-02 (codified in ASC 842) on February 25, 2016, the FASB has continued to discuss and make updates to ASC 842 on the basis of implementation questions raised, challenges identified by stakeholders, and the Board’s postimplementation review process. Although the ASU’s mandatory effective date for public companies has passed, difficult questions remain.

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.

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

rm-leases-22 Image

Related Topics

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.