Appendix D — Roadmap Updates for 2025
The tables below summarize the substantive changes made in the 2025
edition of this Roadmap.
New Content
|
Section
|
Title
|
Description
|
|---|---|---|
|
Equity Method Investments Eligible for Fair Value Option
(ASC 825-10-15-4)
|
Added new section to discuss equity method investments
for which a registrant can elect the fair value option.
Renumbered the previous Sections 1.7 and 1.8 to
Sections 1.8
and 1.9.
|
Amended Content
|
Section
|
Title
|
Description
|
|---|---|---|
|
Separate Financial Statements
|
Added Examples 2-1 and 2-2 to provide
additional illustrations of financial statement
requirements for equity method investees. All other
examples in the chapter were renumbered.
| |
|
Adoption Dates of Accounting Standards
|
Added a Changing Lanes discussion of a recent
ASU that registrants should consider when including the
financial statements of equity method investees in their
filing.
| |
|
Registration Statements or Proxy Statements
|
Added Example 2-13
to provide an additional illustration of financial
statement requirements for equity method investees.
Subsequent examples were renumbered.
|