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FASB Accounting Standards Codification Manual
Codification
Revenue
606 Revenue from Contracts with Customers
10 Overall
Deloitte’s Roadmap: Revenue Recognition
Chapter 4 — Step 1: Identify the Contract
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Deloitte’s Roadmap: Revenue Recognition
Chapter 4 — Step 1: Identify the Contract
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Contents
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Chapter 4 — Step 1: Identify the Contract
4.1 Overview
4.2 Identifying a Contract With a Customer
4.3 Criteria for Identifying a Contract With a Customer
4.4 Contract Term
4.5 Reassessing the Criteria for Identifying a Contract
4.6 Consideration Received When the Criteria for Identifying a Contract Are Not Met
4.7 Combining Contracts
4.8 Wholly Unperformed Contracts
4.9 Modifying Contracts