Appendix H — Roadmap Updates for 2024 | DART – Deloitte Accounting Research Tool

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Appendix H — Roadmap Updates for 2024

The tables below summarize the substantive changes made in the 2024 edition of this Roadmap.

New Content

Section	Title	Description
3.2.1	Consideration Received From a Vendor	Added Section 3.2.1 and Example 3-1 related to presenting consideration received from a vendor. Renumbered (1) previous Section 3.2.1 to Section 3.2.2 and (2) subsequent examples.

Amended Content

Section	Title	Description
On the Radar		Updated to reflect recent statements made by regulators and the FASB’s issuance of ASU 2023-08.
3.1.1	Supplemental Disclosure of Interest and Income Taxes Paid	Added Changing Lanes to discuss the issuance of ASU 2023-09, which amends the disclosure requirements in ASC 230-10-50-2 related to income taxes paid.
4.4	Money Market Funds	Added an SEC Considerations that discusses the SEC’s recent amendments to certain rules that govern money market funds.
6.2.3	Debt Issue Costs	Updated to add guidance on how to determine cash flow presentation for debt issue costs related to the modification of a line-of-credit or revolving-debt arrangement with the same creditor.
6.4	More Than One Class of Cash Flows	Added Example 6-8 to illustrate how to present cash flows that result from entering into a contract with a customer that includes both revenue and nonrevenue elements (e.g., a contract that includes performance obligations subject to ASC 606 and an equity component that is within the scope of other authoritative literature). Renumbered subsequent examples.
6.4.1	Classification of Cash Flows for Emission Allowances and Related Transactions	Updated to address situations in which an entity may present cash outflows from the sales and purchases of EAs as operating, even if the EAs are accounted for as intangible assets.
6.4.2	Classification of Cash Flows of Repayments of Zero-Coupon Bonds and Other Debt Instruments With Coupon Interest Rates That Are Insignificant in Relation to the Effective Interest Rate of the Borrowing	Added Sections 6.4.2.1 and 6.4.2.2 to address both the investor’s and the issuer’s cash flow presentation related to zero-coupon bonds.
7.6	Leases	Removed cash flow presentation guidance for entities that have not adopted ASC 842, since ASC 842 is now effective for all entities.
7.15	Digital Assets	Updated to address the FASB’s issuance of ASU 2023-08 on the accounting for certain crypto assets.
Appendix E	Differences Between U.S. GAAP and IFRS Accounting Standards	Updated to reflect the IASB’s issuance of IFRS 18 (which supersedes IAS 1).

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