Appendix E — Roadmap Updates for 2025
The table below summarizes the substantive changes made in the 2025
edition of this Roadmap.
|
Section
|
Title
|
Description
|
|---|---|---|
|
Measuring Significance
|
Added Connecting the Dots to
discuss recent clarification from SEC staff related to
intercompany eliminations within the investment test.
Rearranged Examples 2-15 to
2-18.
| |
|
Draft Registration Statements
|
Added Connecting the Dots to discuss the
enhanced accommodations for draft registration statements
issued by the SEC in March 2025.
| |
|
Form S-4 Financial Statement Requirements
|
Removed discussion of climate rule.
| |
|
Financial Statement Requirements for a Proxy Statement
|
Removed discussion of climate rule.
| |
|
Accounting Standards, Disclosures, and Adoption Dates
|
Added Changing Lanes to
discuss the issuance and applicability of ASU 2023-09.
| |
| 2.12 |
IPO/Initial Registration Statements
|
Section has been condensed. See Section
2.5 of Deloitte’s Roadmap Initial
Public Offering for content.
|
|
Transaction Accounting Adjustments in Business
Combinations
|
Removed discussion of deferred revenue adjustments in pro
forma financials because it is no longer applicable after a
registrant’s adoption of ASU 2021-08.
|