Deloitte’s Roadmap: Revenue Recognition

Revenue Recognition

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.

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Preface On the Radar Contacts Chapter 1 — Overview Chapter 2 — Symbols and Defined Terms Chapter 3 — Objective and Scope Chapter 4 — Step 1: Identify the Contract Chapter 5 — Step 2: Identify the Performance Obligations Chapter 6 — Step 3: Determine the Transaction Price Chapter 7 — Step 4: Allocate the Transaction Price to the Performance Obligations Chapter 8 — Step 5: Determine When to Recognize Revenue Chapter 9 — Contract Modifications Chapter 10 — Principal-Versus-Agent Considerations Chapter 11 — Customer Options for Additional Goods or Services (Material Rights)Chapter 12 — Licensing Chapter 13 — Contract Costs Chapter 14 — Presentation Chapter 15 — Disclosure Chapter 16 — Nonpublic-Entity Elections Chapter 17 — Sales of Nonfinancial Assets Within the Scope of ASC 610-20 Chapter 18 — SEC, FASB, and Other Stakeholder Activities Appendix A — Differences Between U.S. GAAP and IFRS Accounting Standards Appendix B — Codification Example Index Appendix C — Summary of Issues Addressed in the FASB Staff’s Revenue Recognition Implementation Q&As and/or by the TRG Appendix D — Titles of Standards and Other Literature Appendix E — Abbreviations Appendix F — Roadmap Updates for 2025