Appendix H — Roadmap Updates for 2025
The table below summarizes the
substantive changes made in the 2025 edition of this Roadmap.
|
Section
|
Title
|
Description
|
|---|---|---|
|
Identifying the Acquirer if the Acquiree Is a VIE
|
Updated section to incorporate the guidance in ASU
2025-03.
| |
|
List of Exceptions to the Recognition, Measurement,
Designation, or Classification of Assets or Liabilities
|
Added a Changing Lanes
highlighting recent developments in the FASB’s projects on
government grants and environmental credit programs.
| |
|
4.11
|
Assets and Liabilities Associated With Revenue Contracts —
Before Adoption of ASU 2021-08
|
Removed Section 4.11 on the accounting for assets and
liabilities associated with revenue contracts acquired in a
business combination before the adoption of ASU 2021-08
since the ASU is now effective for all entities. The
remaining sections were renumbered.
|
|
Contingent Consideration
|
Removed Changing Lanes and references to the guidance in ASC
815-40 before the adoption of ASU 2020-06 since it is now
effective for all entities.
| |
|
Share-Based Payment Awards in a Business
Combination
|
Renamed the section and added new
subsections — Sections 6.2.3.1 through
6.2.3.6.2.2 and Sections 6.2.3.8 through
6.2.3.11 — to incorporate discussion from
Chapter 10 of Deloitte’s Roadmap Share-Based
Payment Awards on the accounting for
share-based payment awards issued in a business combination.
The previous Section 6.2.3 and subsequent sections were
renumbered.
| |
|
8.2.2
|
Goodwill Accounting Alternative
|
Deleted section because the discussion is included in
Deloitte’s Roadmap Goodwill
and Intangible Assets.
|
|
Pooling-of-Interests Method
|
Added Example B-6 to
illustrate a retrospective adjustment in the financial
statements when there is a change in the reporting
entity.
| |
|
Legacy Sale-and-Leaseback Transactions in Asset
Acquisitions
|
Added section to address the accounting for legacy
sale-and-leaseback transactions in asset acquisitions.
| |
|
Accounting for a Joint Venture
|
Renamed appendix and added discussion of
the accounting for joint venture formations upon the
adoption of ASU 2023-05. This discussion was previously
included in Chapter 9 of the 2024 edition of Deloitte’s
Roadmap Equity Method Investments and Joint
Ventures. Deleted the previous Appendix
D, SEC Reporting Considerations for Business
Acquisitions; this discussion is included in
Deloitte’s Roadmap SEC Reporting Considerations
for Business Acquisitions.
|