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Roadmap: Leases (2021)

Published on: 29 Nov 2021

This Roadmap combines the requirements of the FASB’s leasing standard, ASU 2016-02 (codified as 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 October 31, 2021).

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

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