Example adapter implementation with DiffUtil

DiffUtilAdapter.kt

abstract class DiffUtilAdapter<D, VH : RecyclerView.ViewHolder> : RecyclerView.Adapter<VH>(), CoroutineScope {
    override val coroutineContext = Dispatchers.Main.immediate

    protected var dataset: List<D> = listOf()
    private set
    private val diffCallback by lazy(LazyThreadSafetyMode.NONE) { DiffCallback<D>() }
    protected val detectMoves = true
    private val updateActor = actor<List<D>>(capacity = Channel.CONFLATED) {
        for (list in channel) internalUpdate(list)
    }
    protected abstract fun onUpdateFinished()

    @MainThread
    fun update (list: List<D>) {
        updateActor.offer(list)
    }

    @MainThread
    private suspend fun internalUpdate(list: List<D>) {
        val (finalList, result) = withContext(Dispatchers.Default) {
            val finalList = list.toList()
            val result = DiffUtil.calculateDiff(diffCallback.apply { update(dataset, finalList) }, detectMoves)
            Pair(finalList, result)
        }
        dataset = finalList
        result.dispatchUpdatesTo(this@DiffUtilAdapter)
        onUpdateFinished()
    }

    @MainThread
    override fun getItemCount() = dataset.size

    @MainThread
    fun isEmpty() = dataset.isEmpty()

    @MainThread
    open fun getItem(position: Int) = dataset[position]

    class DiffCallback<D> : DiffUtil.Callback() {
        lateinit var oldList: List<D>
        lateinit var newList: List<D>

        fun update(oldList: List<D>, newList: List<D>) {
            this.oldList = oldList
            this.newList = newList
        }

        override fun getOldListSize() = oldList.size

        override fun getNewListSize() = newList.size

        override fun areContentsTheSame(oldItemPosition : Int, newItemPosition : Int) = true

        override fun areItemsTheSame(oldItemPosition : Int, newItemPosition : Int) = oldList[oldItemPosition] == newList[newItemPosition]
    }
}

For simplicity as wrapper for DiffUtil adapter class use ListAdapter

But, if you wish for more control over adapter behavior, or to provide a specific base class should refer to AsyncListDiffer as stated in the official docs

Or use Paging library instead