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Appendix D — Roadmap Updates for 2023

Appendix D — Roadmap Updates for 2023

Appendix D — Roadmap Updates for 2023

The table below summarizes the substantive changes made in the 2023 edition of this Roadmap.
Section
Title
Description
Collectibility of Receivables
Revised section and deleted Sections 2.2.3.1 and 2.2.3.2 on guidance before and after the adoption of ASU 2016-13, since this ASU is now effective for all entities.
Occurrence of a Business Combination or Successful Completion of an IPO
Amended guidance on liabilities that are contingent on a business combination and added Example 2-7. Renumbered subsequent examples.
Offer to Settle Litigation
Added guidance that addresses the measurement of a contingent liability when an entity has offered a settlement amount that has been rejected by the counterparty.
Transactions Within the Scope of ASC 460-10-15-4
Included guidance that addresses when contracts to provide a service are within the scope of ASC 460-10.