Appendix D — Roadmap Updates for 2024

Non–Pro Rata Split-Off of a Segment

Addresses requirements related to a nonreciprocal/pro rata distribution to shareholders.

Reflecting a Successor’s Discontinued Operations in the Predecessor Period

Discusses reflecting a successor’s discontinued operations in the predecessor period.

Changes in Asset-Group Determinations

Adds Connecting the Dots on considerations related to asset-group determinations in the current economic environment.

The Sale Is Probable and Is Expected to Be Complete Within One Year

Removes guidance on meeting the sale requirements for a sale-and-leaseback transaction under ASC 840.

Order of Impairment Testing When a Disposal Group Is Held for Sale

Adds Example 3-4 to illustrate the allocation of goodwill from a reporting unit to a disposal group.

Changes to a Plan of Sale

Amends (1) guidance related to changes to a plan of sale and (2) Example 3-7.

Spin-Offs and Other Nonmonetary Exchanges Recorded at Carrying Amount

Incorporates guidance related to the pro rata distribution of a legal entity’s shares.

Adds Example 4-3 illustrating a pro rata split-up of entities.

Balance Sheet Presentation for Assets (Disposal Groups) Classified as Held for Sale That Are Not Discontinued Operations

Clarifies presentation of the assets and liabilities of a disposal group classified as held for sale as current and noncurrent.

Income Statement Presentation for Real Estate Investment Trusts

Removes guidance on the requirements before the release of the SEC’s DUSTR, since REITs now must comply with the requirements of ASC 360-10-45-5 after November 5, 2018.

Disclosures for Disposals That Are Not Discontinued Operations

Clarifies that the disclosure requirements for held-and-used assets generally do not apply to disposal groups that have been disposed of or are held for sale.

Disclosures for Individually Significant Assets (Disposal Groups) That Are Not Discontinued Operations

Incorporates additional considerations related to the evaluation of “individually significant” disposals.

Income Statement Presentation of Discontinued Operations

Refers to Section 8.7 of Deloitte's Roadmap Earnings per Share for more information about how an entity accounts for and presents EPS.

Settlements and Curtailments of Employee Benefit Plan Obligations

Adds discussion of employee benefit curtailments.

Allocating Direct Expenses (but Not Indirect Expenses) to Discontinued Operations

Includes additional examples of direct costs related to discontinued operations.

Overview of Disclosures About Discontinued Operations

Clarifies that the disclosure requirements for continuing operations generally do not apply to discontinued operations.