Appendix C — Roadmap Updates for 2024
The table below summarizes the substantive
changes made in the 2024 edition of this Roadmap.
|
Section
|
Title
|
Description
|
|---|---|---|
|
On the Radar
|
Updated to highlight recent divestiture
activity.
| |
|
1.2.3
|
Spin-Offs and Reverse Spin-Offs
|
Clarified discussion of the differences
between the financial statements of existing registrants and
those of new registrants in spin-offs and reverse
spin-offs.
|
|
2.8.5
|
Expected Credit Losses
|
Added section on the application of ASC
326-20 to loans and receivables for entities that are no
longer under common control as a result of a carve-out
transaction.
|
|
5.1
|
Financial Statements for a Registrant and
Its Predecessor
|
Updated Changing
Lanes to address the SEC’s issuance of its
final rules on climate-related disclosures and SPACs.
|