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.

Section	Title	Description
On the Radar		Added new section on recently issued accounting standards that may affect the accounting, presentation, and disclosure requirements related to goodwill and intangible assets.
3.6.3	Allocating a Goodwill Impairment Loss	Updated to reflect considerations related to reasonable methods of allocating a goodwill impairment loss.
4.1	Overall Accounting for Intangible Assets	Added new Connecting the Dots to address intangible asset considerations related to recognition of a digital asset.
4.1.4	Internally Generated Intangible Assets	Added Changing Lanes to address the FASB’s proposed ASU on software costs under ASC 350-40.
4.2	Determining the Useful Life of an Intangible Asset	Updated table to highlight key differences between finite-lived and indefinite-lived intangible assets with respect to the unit of account for impairment testing.
4.3.6	Environmental Credits	Added Changing Lanes to address the FASB’s proposed ASU on the accounting for environmental credit programs.
4.4.7	Crypto Assets	Amended Changing Lanes to provide background on how ASU 2023-08 addressed stakeholders' feedback on the impairment model related to crypto assets.
5.3.2	Income Statement Presentation	Added Changing Lanes to address the impacts of the disclosure requirements in the FASB’s recently issued ASU 2024-03 on the disaggregation of income statement expenses.

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