Deloitte
Accounting Research Tool
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Appendix D — Roadmap Updates for 2023

Appendix D — Roadmap Updates for 2023

Appendix D — Roadmap Updates for 2023

The table below summarizes the substantive changes made in the 2023 edition of this Roadmap.
Section
Title
Description
Investments in Debt and Equity Securities
Added discussions of (1) the reclassification of debt securities and (2) the reversal of recognized impairment losses for debt securities.
Presentation of Financial Statements
Added discussions of the classification of debt obligations for new IFRS guidance.