Appendix D — Roadmap Updates for 2021 | 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.

Amended Content

Section	Title	Description
4.2.1.1	Derecognition of Assets Sold and Recognition of Proceeds — General	Added discussion about transferee’s initial measurement of debt securities acquired in the market that were also subject to an expired option within the scope of the “Certain Contracts on Debt and Equity” subsections of ASC 815-10.
5.3.3	Accounting for Noncash Financial Assets in a Secured Borrowing	Clarified accounting for repledging noncash collateral held in a secured borrowing.

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