Appendix E — Roadmap Updates for 2026
The table below summarizes the
substantive changes made in the 2026 edition of this Roadmap.
|
Section
|
Title
|
Description
|
|---|---|---|
|
Nonrevolving Loan Commitment Fees
|
Updated guidance on the accounting for
nonrevolving loan commitment fees.
| |
|
Gain Contingencies
|
Added Changing Lanes
to address the issuance of ASU 2025-10, which expands the
scope of ASC 832 to include forgivable loans issued by the
government.
| |
|
Scope
|
Added Changing
Lanes to discuss the potential impact of ASU
2025-07.
| |
|
Background
|
Added Changing
Lanes to discuss the potential impact of ASU
2025-07.
| |
|
Hybrid Contracts in the Legal Form of an
Outstanding Share
|
Deleted Section 8.3.2.3.1 through Section
8.3.2.3.6 and added a reference to the relevant section of
Deloitte’s Roadmap Derivatives for information on
this topic.
| |
|
Credit-Risk-Related Features
| Added discussion to reflect the potential impact of ASU 2025-07. | |
|
Clearly-and-Closely-Related Analysis
|
Added Connecting the
Dots to clarify that ASU 2025-07 does not
apply to call, put, and other redemption features in debt
instruments.
| |
|
Bifurcation Analysis
|
Added discussion to reflect the issuance of ASU 2025-07,
which introduces a scope exception in ASC 815-10-15-59(e)
for features that are based on the operations or activities
of one of the parties to the contract.
| |
|
Scope Exception for Certain Nonfinancial Items of One of the
Parties
|
Added Connecting the
Dots to note that ASU 2025-07 adds ASC
815-10-15-59(e), which expands the scope exception for
certain non-exchange-traded contracts.
| |
|
Scope Exception for Certain Revenue-Based Payments
|
Added Connecting the
Dots to note that ASC 815-10-15-59(e), added
by ASU 2025-07, expands the scope exception for certain
non-exchange-traded contracts.
| |
| 8.4.11.5 |
Scope Exception for Operations and Activities of One of the
Parties (After Adoption of ASU 2025-07)
|
Added new section to discuss the issuance of ASU 2025-07 and
its impact on various payment provisions. Renumbered the
previous Section 8.4.11.5 to Section 8.4.11.6.
|
|
Market Issuances of New Debt to Replace Old
Debt
|
Amended Changing
Lanes to provide an update on FASB’s proposed
ASU that would amend the guidance on debt exchanges.
| |
|
Reassessment of Modified or Added Embedded
Derivatives in a Debt Modification
|
Added new section to discuss when an entity
may need to reassess modified or added embedded derivatives
in connection with a debt modification.
| |
|
Put, Call, or Prepayment Features
|
Added clarification on accounting for a debt
premium or discount that results from the bifurcation of an
embedded feature upon a TDR.
| |
|
Scope
|
Amended discussion to clarify when induced
conversion accounting can be applied.
| |
|
Background
|
Added guidance on the differences between
U.S. GAAP and IFRS Accounting Standards related to the
accounting for debt with CCFs.
| |
|
Debt With CCFs
|
Added new section on the differences between
U.S. GAAP and IFRS Accounting Standards related to
accounting for CCFs embedded in debt instruments.
| |
|
Debt Conversions — Gain or Loss Recognition
|
Enhanced discussion of the differences between U.S. GAAP and
IFRS Accounting Standards related to settlement of
convertible debt instruments with a CCF.
|