C.1 Introduction
This appendix summarizes issues addressed in the FASB staff’s
January 2020 document Revenue Recognition Implementation Q&As, which
contains Q&As (the “Implementation Q&As”) compiled from previously issued
materials, including TRG Agenda Papers. In addition, this appendix summarizes other
issues raised in TRG Agenda Papers that are not discussed in the Implementation
Q&As but remain relevant to the analysis of revenue-related matters that require
judgment.
The issues summarized herein are organized topically in a manner
consistent with their arrangement in this Roadmap. Note that the FASB maintains a
full list of questions discussed by the TRG, with links to the
relevant TRG Agenda Papers.