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FASB Accounting Standards Codification Manual
Codification
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606 Revenue from Contracts with Customers
10 Overall
Deloitte’s Roadmap: Revenue Recognition
Chapter 14 — Presentation
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Deloitte’s Roadmap: Revenue Recognition
Chapter 14 — Presentation
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Contents
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Chapter 14 — Presentation
14.1 Overview
14.2 Contract Liabilities
14.3 Refund Liabilities
14.4 Contract Assets
14.5 Receivables
14.6 Classification as Current or Noncurrent
14.7 Other Presentation Matters