Deloitte
Accounting Research Tool
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Appendix F — Roadmap Updates for 2025

Appendix F — Roadmap Updates for 2025

Appendix F — Roadmap Updates for 2025

The table below summarizes the substantive changes made in the 2025 edition of this Roadmap.
Section
Title
Description
 
Updated discussion of the adoption of ASU 2023-07.
Interim Period Information
Updated discussion to clarify the reconciliation requirements for interim periods and disclosure of prior-period segment asset information.