Appendix D — Roadmap Updates for 2022 | DART – Deloitte Accounting Research Tool

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Appendix D — Roadmap Updates for 2024

The table below summarizes the substantive changes made in the 2024 edition of this Roadmap.

Section	Title	Description
4.4.1.2	Before the Adoption of ASU 2016-13 — Impairment of Debt Securities	Section deleted because ASU 2016-13 is now effective for all entities. Previous Section 4.4.1.3 renumbered to 4.4.1.2 and “After the Adoption of ASU 2016-13” removed from section title.
4.11.1 4.11.2	Leases	Deleted sections related to guidance before and after the adoption of ASC 842, since ASC 842 is now effective for all entities.
Appendix A	Sample SEC Comments: Foreign Currency	Added discussion of SEC comments related to the Russia-Ukraine conflict.

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