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

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Appendix D — Roadmap Updates for 2024

The tables below summarize the substantive changes made in the 2024 edition of this Roadmap.

New Content

Section	Title	Description
Chapter 4	Subsequent Accounting for Intangible Assets	Added new chapter on the subsequent accounting for intangible assets. Former Chapter 4 is now Chapter 5.
5.3	Presentation and Disclosure Requirements for Intangible Assets	Added new section on the presentation and disclosure requirements for intangible assets.

Amended Content

Section	Title	Description
On the Radar		Updated to reflect considerations related to the subsequent accounting for intangible assets.
1.1	Overview	Updated to reflect considerations related to the subsequent accounting for intangible assets.
Appendix A	Comparison of U.S. GAAP and IFRS Accounting Standards	Revised to reflect considerations related to the U.S. GAAP and IFRS Accounting Standards that provide guidance on the accounting for intangible assets after initial recognition.

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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.