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.
|