Appendix D — Roadmap Updates for 2024 | DART – Deloitte Accounting Research Tool

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Appendix D — Roadmap Updates for 2025

The table below summarizes the substantive changes made in the 2025 edition of this Roadmap, excluding the removal of references to U.S. GAAP applicable before the adoption of ASC 326, which became effective for all entities for fiscal years beginning after December 15, 2023.

Section	Title	Description
4.7	Considerations Related to Postacquisition Accounting for Acquired Loans	Added guidance on the accounting for acquired loans when an entity becomes the primary beneficiary of a VIE.
Chapter 9	Effective Date and Transition	Deleted because the guidance in ASC 326 is now effective for all entities. Chapter 10 renumbered as Chapter 9.
9.2.1	Proposed ASU on Purchased Financial Assets	Updated to reflect recent FASB activity.
9.2.2	Proposed ASU on Measurement of Credit Losses for Accounts Receivable and Contract Assets for Private Companies and Certain Not-for-Profit Entities	Updated to reflect recent FASB activity.

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This publication provides comprehensive guidance; however, it does not address all possible fact patterns, and the guidance is subject to change. Consult a Deloitte & Touche LLP professional regarding your specific issues and questions.