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Appendix J — Roadmap Updates for 2024

Appendix J — Roadmap Updates for 2024

Appendix J — Roadmap Updates for 2024

The table below summarizes the substantive changes made in the 2024 edition of this Roadmap.
Section
Title
Description
After Adoption of ASU 2023-07
Added section to provide non-GAAP considerations related to segment disclosures after the adoption of ASU 2023-07. Moved discussion of considerations before the ASU's adoption to new Section 2.5.1.
Presentation of Non-GAAP Measures in a “Glossy” Annual Report
Added section to expand discussion of glossy annual reports, which was moved from Section 3.1.
Normal, Recurring Cash Operating Expenses
Added discussion of inventory losses and situations in which related adjustments could be misleading.
Individually Tailored Accounting Principles
Added discussion of deferred tax valuation allowances and circumstances in which adjustments could be seen as individually tailored accounting.
Non-GAAP Measures on the Face of Financial Statements and Notes
Added discussion of the inclusion of additional non-GAAP performance measures within the segment footnote.
Credit Agreement Covenants
Added discussion of non-GAAP disclosures required by Regulation S-X, Item 10(e), related to non-GAAP measures associated with debt covenants.