- US GAAP
This Roadmap provides Deloitte’s insights into and interpretations of the accounting guidance in ASC 280. Each chapter of the Roadmap contains key takeaways from the chapter’s discussion, excerpts from ASC 280, Deloitte’s interpretations of those excerpts, and examples to illustrate the relevant guidance. (See Appendix C for a list of changes made in the 2019 edition of this publication.)
Note that this Roadmap is not a substitute for the exercise of professional judgment, which is often essential to applying the requirements of ASC 280. It is also not a substitute for consulting with Deloitte professionals on complex accounting questions and transactions.