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Revenue Recognition — Determining Whether a Performance Obligation Is Satisfied at a Point in Time or Over Time (June 24, 2019)

Accounting Spotlight
June 24, 2019
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Revenue Recognition — Determining Whether a Performance Obligation Is Satisfied at a Point in Time or Over Time

Footnotes

1
FASB Accounting Standards Update (ASU) No. 2014-09, Revenue From Contracts With Customers (Topic 606).
2
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.