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Deloitte’s Roadmap: Revenue Recognition

Chapter 8 — Step 5: Determine When to Recognize Revenue

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Chapter 8 — Step 5: Determine When to Recognize Revenue 8.1 Objective and Background 8.2 Control 8.3 Two Models for Revenue Recognition — Based on Control 8.4 Revenue Recognized Over Time 8.5 Measuring Progress for Revenue Recognized Over Time 8.6 Revenue Recognized at a Point in Time 8.7 Repurchase Agreements 8.8 Customers’ Unexercised Rights — Breakage 8.9 Other Considerations in Step 5