Appendix J — Roadmap Updates for 2026
The tables below summarize the substantive changes made in the 2026
edition of this Roadmap.
New Content
|
Section
|
Title
|
Description
|
|---|---|---|
|
Single-Asset Leasing Entities
|
Added section that discusses the
consolidation analysis for single-asset leasing entities
(i.e., the purpose and design of such entities, key
risks, and the power criterion).
|
Amended Content
|
Section
|
Title
|
Description
|
|---|---|---|
|
D.2.3.1
|
Evaluating Whether Participating Rights
Are Substantive
|
Added interpretive guidance on the
evaluation of whether participating rights are
substantive when the governing agreements provide
processes for resolving disagreements (e.g., deadlock
provisions).
|
|
E.5.2.3
|
Derivative Instruments
|
Replaced Example E-4 with the FASB’s
guidance in Example 3, Case H (ASC 810-10-55), to
illustrate the application of ASC 810-10-25-35 and 25-36
for a VIE that holds both a fixed-price forward contract
to buy, and a fixed-price forward contract to sell,
electricity.
|
|
F.4
|
Parent’s Disclosures and SEC Reporting
Considerations Upon Deconsolidation of a Subsidiary or
Derecognition of a Group of Assets
|
Added Connecting the Dots to discuss
disclosure requirements for a parent upon the
deconsolidation of a subsidiary with a redeemable
noncontrolling interest.
|
|
F.4.4
|
Regulation S-X, Rules 3-09, 4-08(g), and
10-01(b)(1) — Financial Statements and Summarized
Financial Information for Equity Method Investments
|
Added references to Regulation S-X, Rule
10-01(b)(1), which requires registrants to provide
summarized interim statements of comprehensive income
information for significant equity method investees.
|