Appendix D — Roadmap Updates for 2021 | DART – Deloitte Accounting Research Tool

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Appendix D — Roadmap Updates for 2025

The table below summarizes the substantive changes made in the 2025 edition of this Roadmap.

Section	Title	Description
2.2.2.4.2	Unearned Receivables	Added Connecting the Dots on a clarification that the FASB’s January 2025 proposed ASU on Codification improvements would make to the accounting for receivables transferred under ASC 606-10.
2.2.2.8	Short Sales	Revised discussion to clarify that the scope of ASC 860 may include short sales and certain digital assets.
2.4.3.2	Broker-Dealers and Investment Companies With Investments in Subsidiaries	Expanded discussion to include industry guidance for insurance companies that apply the accounting guidance in ASC 944.
3.1.1.1	General	Revised discussion to clarify that a collective transfer of 100 percent of all interests in an entire financial asset can be considered “all portions” of the financial asset transferred.
3.2.2.2	Scope of Guidance on Participating Interest	Removed Q&A and table pertaining to components of direct-financing and sales-type lease assets subject to guidance on participating interests before adoption of ASC 842. Renumbered subsequent Q&As and tables.
5.1	General	Clarified that there could potentially be asymmetry between the transferor’s accounting and transferee’s accounting when securities are loaned for noncash collateral.
5.3.3.3.2	Special Considerations	Clarified the accounting employed by broker-dealers that use customer securities in securities lending transactions.

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