FASB Accounting Standards Update (ASU) No. 2014-09, Revenue From Contracts With Customers (Topic 606).
For a full list of final ASUs issued by the FASB to amend and clarify the guidance in ASU 2014-09, see Section 19.2.2 of Deloitte’s A Roadmap to Applying the New Revenue Recognition Standard. The guidance in ASU 2014-09, as amended, is codified primarily in FASB Accounting Standards Codification (ASC) Topic 606, Revenue From Contracts With Customers, and FASB Accounting Standards Codification Subtopic 340-40, Other Assets and Deferred Costs: Contracts With Customers.
See FASB Accounting Standards Codification Subtopic 605-45, Revenue Recognition: Principal Agent Considerations (ASC 605-45).
FASB Accounting Standards Update No. 2016-08, Principal Versus Agent Considerations (Reporting Revenue Gross Versus Net). In April 2016, the International Accounting Standards Board (IASB®) issued Clarifications to IFRS 15, which contains amendments that are consistent with those in ASU 2016-08.
Quoted from ASU 2016-08.