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This publication briefly summarizes key issues related to the accounting for revenue from contracts with customers under ASC 606, including the identification of performance obligations, principal-versus-agent considerations, variable consideration, consideration payable to a customer, licensing, and financial statement disclosures. It also discusses the FASB’s (1) Accounting Standards Update (ASU

At its October 29, 2025, meeting, the FASB decided to add to its technical agenda a project on clarifying whether certain digital assets may be classified as cash equivalents and discussed stakeholder feedback received as part of staff outreach on the topic.

This Roadmap provides Deloitte’s insights into and interpretations of the accounting guidance in ASC 606 on revenue from contracts with customers, the cost guidance in ASC 340-40, and the guidance in ASC 610-20 on gains and losses on transfers of nonfinancial and in-substance nonfinancial assets to noncustomers.

This publication briefly summarizes key issues related to impairments and disposals of long-lived assets and presentation of discontinued operations under ASC 360-10 and ASC 205-20. Topics addressed include the accounting, presentation, and disclosure requirements for long-lived assets that have been classified as held and used or disposed of; considerations for SEC registrants; and the impact of