Appendix G — Roadmap Updates for 2022 | DART – Deloitte Accounting Research Tool

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Appendix F — Roadmap Updates for 2025

The tables below summarize the substantive changes made in the 2025 edition of this Roadmap.

New Content

Section	Title	Description
Chapter 10	Equity Transactions and Disclosures	Added chapter to address the accounting and disclosure of equity transactions that are within the scope of ASC 505 and other relevant guidance.

Amended Content

Section	Title	Description
On the Radar		Updated to discuss other equity transactions.
2.4	Share-Based Payments	Reorganized section and added guidance addressing the scope of ASC 480 and ASC 718.
6.3	Accounting	Added guidance on freestanding financial instruments that qualify as derivative instruments under ASC 815.
9.5.2.6	Increasing-Rate Preferred Stock	Moved some of the guidance to Section 10.3.4.3.4.
9.5.5.1	PIK Dividends	Moved some of the guidance to Section 10.3.4.3.1.
9.5.5	Recognition of Measurement Changes and Dividends	Added guidance on how dividends affect the measurement of instruments classified in temporary equity.
Chapter 11	Differences Between U.S. GAAP and IFRS Accounting Standards	Renumbered from Chapter 10.

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This publication provides comprehensive guidance; however, it does not address all possible fact patterns, and the guidance is subject to change. Consult a Deloitte & Touche LLP professional regarding your specific issues and questions.