Appendix D — Roadmap Updates for 2026
The table below summarizes the
substantive changes made in the 2026 edition of this Roadmap.
|
Section
|
Title
|
Description
|
|---|---|---|
|
Nonfinancial Assets
|
Added Connecting
the Dots on ASC 860 considerations related to
transfers of crypto financial assets.
| |
|
In-Substance Nonfinancial Assets
|
Added Connecting
the Dots on ASU 2025-07, which addresses
share-based noncash consideration from a customer in a
revenue contract.
| |
|
Derecognition of Assets Sold and Recognition
of Proceeds
|
Added Connecting
the Dots highlighting the transferee’s
initial measurement of PSLs, a new category introduced by
ASU 2025-08.
| |
|
Refinanced Mortgage Loans
|
Added Changing
Lanes discussing the EITF’s recommendation on
MSR recapture and the FASB’s decision to add a project on
this topic to its technical agenda.
|