Appendix F — Roadmap Updates for 2024

The nature of this Roadmap is such that we annually perform a comprehensive review of each topic discussed to ensure that the material accurately reflects current-year comment letter trends and themes. We also provide updates, when relevant, of new U.S. GAAP or SEC literature that could affect the types of comments issued by the SEC staff.

A number of revisions made in the 2024 edition are primarily editorial (e.g., to clarify or update existing text) or are additions to reflect a number of new comments issued by the SEC staff. More significant updates include (1) the addition of a section on cybersecurity disclosures (see Section 3.10), (2) the addition of a section on disclosures related to digital assets (see Section 3.11), (3) revision of the segment reporting section to reflect the impacts of ASU 2023-07 (see Section 2.20), and (4) various updates to the industry-specific discussions in Chapter 6.