Appendix F — Changes Made in the 2022 Edition of This Publication | DART

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Appendix F — Roadmap Updates for 2024

The table below summarizes the substantive changes made in the 2024 edition of this Roadmap.

Amended Content

Section	Topic	Description
6.3.3.1.1	Application of If-Converted Method to Cash Convertible Debt Instruments	Enhanced Connecting the Dots to address Instrument C convertible debt instruments that may be converted into Instrument X convertible debt instruments and Instrument X convertible debt instruments that may be converted into Instrument C convertible debt instruments.
7.1.3.1.1	Dividend-Paying Share-Based Payment Awards Before Vesting	Added guidance to address forfeitable dividends payable on a nonvested share award.

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