Appendix E — Roadmap Updates for 2024
The tables below summarize the
substantive changes made in the 2024 edition of this Roadmap.
New Content
Section
|
Title
|
Description
|
---|---|---|
Proposed
Rules Related to PFASs
|
New
section that discusses the EPA’s issuance in February
2024 of (1) a proposed rule that would amend the
definition of hazardous waste as it pertains to cleanups
at permitted hazardous waste facilities and (2) a
proposed rule that would amend the EPA’s regulations
related to RCRA to include multiple PFAS compounds as
hazardous constituents.
|
Amended or Deleted Content
Section
|
Title
|
Description
|
---|---|---|
Updated to discuss (1) the EPA’s final rule on legacy CCR
surface impoundments and CCRMUs and (2) the SEC’s final
rule on climate-related disclosures.
| ||
Application of ASC 410-20 to Leases
|
Updated to (1) remove discussion of the effective dates
of ASC 842 and (2) move content from former Section
4.3.2.2.
| |
4.3.2.1
|
Before the Adoption of ASC 842
|
Deleted.
|
4.3.2.2
|
After the Adoption of ASC 842
|
Section title deleted; content moved to
Section
4.3.2.
|
Changes in the Timing or Amount of Expected Cash
Flows
|
Added a discussion of the discount rate that an entity
should use when accounting for changes that are solely
due to revised estimated settlement dates.
| |
The
Final Closure Part A Rule
| Update provided on the status of Part A demonstrations submitted by facilities for extensions to the deadline for unlined CCR surface impoundments to stop receiving waste. | |
Final Rule on Legacy CCR Surface
Impoundments and CCR Management Units
|
Title and content of section updated to
reflect the issuance of the EPA’s final rule on legacy
CCR surface impoundments and CCRMUs.
| |
Potential Accounting Impact
|
Added Connecting the Dots on the need for
entities to account for legal obligations associated
with a change in law or regulation in the period in
which such law or regulation has been enacted.
|