Appendix D — Roadmap Updates for 2024
The table below summarizes the substantive changes made in the 2024
edition of this Roadmap.
|
Section
|
Title
|
Description
|
|---|---|---|
|
Introduction
|
Added a Changing Lanes
discussion of (1) the issuance of ASU 2023-02 and (2) the
June 2023 CAQ SEC Regulations Committee joint meeting with
the SEC staff related to the application of Rules 3-09,
4-08(g), 8-03(b)(3), and 10-01(b)(1) to investments for
which PAM is elected.
| |
|
Separate Financial Statements
| Modified discussion of Rule 3-09(c) to note that registrants may consider consulting with or obtaining preclearance from the SEC staff if they seek to satisfy the separate financial statement requirements of Rule 3-09 for two or more equity method investees by presenting combined or consolidated financial statements under Rule 3-09(c). |