In this chapter, it is assumed that an entity has adopted ASU 2023-05. See transition guidance in ASC 805-60-65-1.
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.