Appendix D — Roadmap Updates for 2024 | DART – Deloitte Accounting Research Tool

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Appendix D — Roadmap Updates for 2025

The table below summarizes the substantive changes made in the 2025 edition of this Roadmap.

Section	Title	Description
1.3	Investments — Equity Method and Joint Ventures	Added discussion of the initial measurement of the acquisition-date excess of the investor’s share.
1.5	Intangible Assets	Clarified measurement of acquired IPR&D costs under U.S. GAAP.
1.6	Property, Plant, and Equipment	Added discussion of insurance recoveries from third parties for items of PP&E that were impaired, lost, or given up.
2.1	Employee Benefits	Added a minor clarification on other long-term benefits.
3.2	Share-Based Payments	Added discussion of the accounting for ESPPs.
4.1	Presentation of Financial Statements	Modified Changing Lanes discussion to reflect the FASB’s issuance of ASU 2024-03.
4.2	Noncurrent Assets Held for Sale and Discontinued Operations	Added discussion of held-for-sale assets accounted for under the equity method investment method and clarified discussion of the presentation of discontinued operations.
4.6	Segment Reporting	Updated the discussion of the general framework of segment reporting under IFRS Accounting Standards and U.S. GAAP. Added discussions of (1) aggregation disclosures, (2) significant segment expenses, (3) CODM-related disclosures, and (4) other segment items.
5.3	Derivatives and Hedging	Added discussion of the measurement and recognition of hedge ineffectiveness in net investment hedges.
5.7	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.
5.9	Other Considerations	Clarified discussions of (1) the first-time adoption of U.S. GAAP and (2) reference rate reform. Added discussion of the going-concern assessment.