Appendix D | 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.

Section	Title	Description
4.3	Loss Recovery and Gain Contingency Models	Clarified Example 4-3.
Appendix A	Differences Between U.S. GAAP and IFRS Accounting Standards	Incorporated additional guidance.

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