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

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Appendix D — Roadmap Updates for 2026

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

Section	Title	Description
2.2.1	Identifying Distinct and Separable Operations	Updated Example 2-1 to clarify the determination of distinct and separable operations.
2.3.1.1	Subsidiaries Formed as Shell or Holding Companies	Updated Example 2-7 to clarify the determination of the functional currency for holding companies.

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