Appendix D — Roadmap Updates for 2025 | DART – Deloitte Accounting Research Tool

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Appendix D — Roadmap Updates for 2025

The table below summarizes the substantive changes made in the 2025 edition of this Roadmap.

Section	Title	Description
2.2	When to Test a Long-Lived Asset (Asset Group) for Recoverability	Clarifies how an entity should assess facts and circumstances in determining whether a triggering event has occurred.
2.4	Testing Long-Lived Assets for Recoverability	Adds discussion about how an entity considers fair value when performing a recoverability test.
2.5.1.6	Valuation Techniques	Incorporates Connecting the Dots on determining fair value of a single asset group that includes all of an entity’s assets and liabilities.
2.10	Disclosures Related to Recognition of an Impairment Loss	Adds Changing Lanes on impairment-related disclosures that may be applicable upon the adoption of ASU 2024-03 (on disaggregation of income statement expenses).
5.2.1	Component of an Entity	Amends Example 5-1 to clarify its applicability to discontinued-operations presentation.
6.4	Disclosures for Disposals That Are Not Discontinued Operations	Adds Changing Lanes on disclosures related to gains or losses that may be applicable upon the adoption of ASU 2024-03.
Chapter 8	Reporting Considerations for SEC Registrants	Amends references and makes clarifications in response to the SEC’s August 22, 2025, update to the FRM.

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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.