Appendix F — Roadmap Updates for 2024
The table below summarizes the
substantive changes made in the 2024 edition of this Roadmap.
|
Section
|
Title
|
Description
|
|---|---|---|
|
General — Measurement
|
Added Changing
Lanes to acknowledge the issuance of ASU
2023-05 and ASU 2023-08.
| |
|
Changes in the Principal or Most
Advantageous Market
|
Addressed comments made by SEC staff at the
2023 AICPA Conference on Current SEC and PCAOB
Developments.
| |
|
Creditor’s Evaluation
|
Removed superseded guidance and references
to troubled debt restructurings for creditors.
|