Appendix J — Roadmap Updates for 2023 | DART – Deloitte Accounting Research Tool

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Appendix J — Roadmap Updates for 2023

The tables below summarize the substantive changes made in the 2023 edition of this Roadmap.

New Content

Section	Title	Description
9.1.6	Power to Direct the Activities of the Entity That Most Significantly Affect Its Economic Performance Through Equity at Risk — Impact of ASC 810-10-15-14(c)	Added section, including Example 9-11, to illustrate an entity’s economic performance associated with equity at risk when related parties are involved.

Amended Content

Section	Title	Description
4.3.7	Total Return Swaps and Similar Arrangements	Expanded discussion of total return swaps.
4.3.8	Embedded Derivatives	Expanded discussion of embedded derivatives as implicit and explicit variable interests.
5.2.4	Development-Stage Entities	Added Example 5-21 to illustrate that the overall purpose and design of an entity and the associated risks must be considered in the evaluation of the sufficiency of equity.
5.3.1.2.2	Evaluating Kick-Out Rights	Added Example 5-36 to highlight the need to consider the governance provisions of a limited partnership to evaluate whether kick-out rights are substantive under ASC 810-10-15-14(b)(1)(ii).
7.4.2.5	The “Substantially All” Characteristic	Added guidance to reflect the issuance of ASU 2023-02, which expands the exception to the consolidation requirement for the “substantially all” characteristic to all tax equity investments that qualify to apply ASU 2013-02.
11.1.4.2	Disclosure of Condensed Financial Information of Registrant	Expanded guidance to address Regulation S-X rules related to the evaluation of whether condensed financial information is required and, if so, what information to present.
E.4.4	How Do Interests Held by Related Parties Affect the Analysis?	Added guidance to reflect the issuance of ASU 2023-02, which expands the exception to the consolidation requirement for the “substantially all” characteristic to all tax equity investments within the ASU’s scope.

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