Appendix D — Roadmap Updates for 2024
The tables below summarize the substantive changes made in the 2024
edition of this Roadmap.
New Content
|
Section
|
Title
|
Description
|
|---|---|---|
|
1.8
|
Digital Assets
|
Added new section to discuss the accounting for certain
crypto assets.
|
Amended Content
|
Section
|
Title
|
Description
|
|---|---|---|
|
Property, Plant, and Equipment
|
Added discussions of (1) investment
property and (2) the costs of a major inspection or
overhaul.
| |
|
Presentation of Financial Statements
|
Added Changing Lanes
discussions of the issuance of IFRS 18 and the proposed
ASU on the disaggregation of income statement
expenses.
| |
|
Noncurrent Assets Held for Sale and
Discontinued Operations
|
Added discussions of both (1) the
definition and (2) the presentation and disclosure of
discontinued operations.
| |
|
Leases
|
Added discussions of (1) lessor
classification under U.S. GAAP of leases with variable
lease payments that do not depend on an index or rate,
(2) the discount rate for private companies, (3) the
amended guidance on sale-and-leaseback arrangements
under IFRS 16, and (4) related-party leases.
|