Appendix D — Roadmap Updates for 2024
The table below summarizes the
substantive changes made in the 2024 edition of this Roadmap.
|
Section
|
Title
|
Description
|
|---|---|---|
|
Application of PCD Model to Assets Acquired
in a Business Combination
|
Added Changing Lanes related
to proposed ASU on expanding PCD model.
| |
|
9.3
|
SAB Topic 11.M Disclosure Requirements
|
Deleted section because it is no longer
relevant.
|
|
Proposed ASU on Purchased Financial
Assets
|
Updated to reflect recent FASB activity.
|