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Accounting Research Tool
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Appendix H — Roadmap Updates for 2025

Appendix H — Roadmap Updates for 2025

Appendix H — Roadmap Updates for 2025

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

Amended Content

Section
Title
Description
Updated to reflect recent statements made by regulators as well as recent standard-setting activity.
Constructive Receipt and Disbursements
Added Example 7-2 to illustrate the application of the guidance on constructive receipts and disbursements. Renumbered subsequent examples.
Safeguarding Requirements
Added Changing Lanes on the issuance of SAB 122, which rescinded the previous guidance in SAB 121.