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

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Appendix C — Roadmap Updates for 2026

The table below summarizes the substantive changes made in the 2026 edition of this Roadmap.

Section	Title	Description
1.4.2.1	Smaller Initial Net Investment	Expanded discussion to address how to evaluate the smaller initial net investment criterion when a contract has a fixed contingent payment provision.
1.4.2.2	Concept of Effective Notional Amount	Added discussion regarding how to determine the effective notional amount for a cross-currency interest rate swap.
1.4.3.4.3	Evaluating the Impact of Transfer Restrictions on the RCC Assessment	Clarified that restrictions on the resale of the asset being delivered under contract should only be considered for shares delivered under a warrant.
1.4.3.4.4	Ongoing Evaluation	Removed the previous Section 1.4.3.4.4 on determining whether an asset is RCC for both parties to the contract. Renumbered the previous Section 1.4.3.4.5 to Section 1.4.3.4.4.
2.3.2.6.4	Power Purchase or Sales Agreements	Restructured section to separately discuss capacity contracts and developments related to the EITF project on the application of the NPNS scope exception to electricity contracts: Added new Section 2.3.2.6.4.1, which contains combined and updated guidance from previous Section 2.3.2.6.4 (on capacity contracts) and previous Section 2.3.2.6.5 (on firm forward power purchase and sale contracts subject to unplanned netting). Added new Section 2.3.2.6.4.2 to discuss the FASB project related to purchasers under retail power purchase arrangements.
2.3.5.4	Underlyings Based on Operations or Activities of One of the Parties to a Contract	Clarified the effective date of the scope exception added by ASU 2025-07. Also clarified that the performance metrics of an investee are not considered to be the price or performance of a financial asset of one of the parties to the contract.
2.3.5.5	Multiple Underlyings — Predominance Assessment	Added new section to provide guidance on the applicability of a scope exception in ASC 815-10-15-59 to contingently exercisable derivatives.
4.4.2.1	Initial Recognition — General	Added discussion of an acceptable alternative balance sheet presentation for bifurcated embedded derivatives.
5.3.4	Derivative Analysis	Added Changing Lanes to discuss the new scope exception in ASU 2025-07 for underlyings based on the operations or activities specific to one of the parties to the contract.
6.2.7	Scope Exception Based on Operations or Activities of One of the Parties to a Contract (ASU 2025-07)	Added new section to clarify that the scope exception in ASU 2025-07 cannot be applied to conversion options that involve an entity's own equity.
6.4.4.3	Scope Exception Based on Operations or Activities of One of the Parties to the Contract (ASU 2025-07)	Added new section to clarify that the scope exception in ASU 2025-07 cannot be applied to calls and puts in debt instruments.
6.6.2	Bifurcation Analysis	Enhanced discussion in Example 6-11 to address the impact of the scope exception in ASU 2025-07 on underlyings based on the operations or activities specific to one of the parties to the contract.
6.10	Other Payment Provisions in Contracts	Added discussion of the impact of the scope exception in ASU 2025-07 on underlyings based on the operations or activities specific to one of the parties to the contract.

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