Appendix F — Roadmap Updates for 2025
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 2025 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 disclosures related to AI (see Section 3.3.2.2), (2) the addition of a section on
disclosures related to clawback policies (see Section
3.7.6), (3) revision of the segment reporting section to reflect the
impacts of ASU 2023-07 (see Section 2.20),
(4) revision of the section on digital assets to reflect additional types of crypto
transactions (see Section 3.11), and (5)
various updates to the industry-specific discussions in Chapter 6.