Appendix H — Roadmap Updates for 2025
The tables below summarize the
substantive changes made in the 2025 edition of this Roadmap.
New Content
|
Section
|
Title
|
Description
|
|---|---|---|
|
Amounts Related to an ESPP
|
Discusses the presentation of amounts
withheld as part of an ESPP. Example 7-5 added
and subsequent examples renumbered.
| |
|
Lease Payments Made Before the Commencement of a
Lease
|
Addresses a lessee’s presentation of payments made to a
lessor before lease commencement.
|
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122, which rescinded the previous guidance in SAB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.
|