Appendix E — Roadmap Updates for 2023 | DART – Deloitte Accounting Research Tool

...

Appendix E — Roadmap Updates for 2025

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

Section	Title	Description
On the Radar		Added an update on the status of the SEC’s final rule on climate-related disclosures.
3.7.4	SEC Disclosure Requirements	Added an update on the status of the SEC’s final rule on climate-related disclosures.

Confidential and Proprietary — for Use Solely by Authorized Personnel

This publication provides comprehensive guidance; however, it does not address all possible fact patterns, and the guidance is subject to change. Consult a Deloitte & Touche LLP professional regarding your specific issues and questions.