Template 03
Disclosure Checklist Delta Tracker
Captures what changed since the last filing – new ASUs, SEC final and proposed rules, staff guidance, PCAOB items and comment-letter commitments – with applicability, owner, due date and status.
Tab structure
- Instructions (with links to FASB, SEC and PCAOB update pages)
- Setup
- Delta Tracker – source, reference, topic, first filing affected, timing vs this period, applicability, rationale, filing area, owner, due date, status, due flag, SAB 74 flag, memo ref
- Lists
Key checks and flags
- Each item marked as this filing, next filing or future based on the first period end it affects
- Header counts: items for this filing, open items, overdue items, and items already effective but not complete
- Status turns red for an applicable item that affects this filing (or is already effective) and is not complete, or is still under assessment
- Applicable items without an owner flagged amber
- SAB 74 column flags issued-but-not-yet-effective ASUs that need not-yet-adopted disclosure
- Proposed rules stay "Monitoring" with no first-filing date until adopted
Who uses it
SEC reporting and technical accounting; feeds the hot-topics memo for the disclosure committee.
Primary sources
Previews
Rendered from the actual workbook with illustrative sample data ("Example Company, Inc.", period end December 31, 2026). Scroll sideways on small screens.
Delta Tracker
Delta Tracker tab with two illustrative entries.