Accounting Research Tool
Roadmap Series

New Revenue Recognition Standard (2019)

A Roadmap to Applying the New Revenue Recognition Standard (2019)

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This Roadmap provides Deloitte’s insights into and interpretations of the accounting guidance under the new revenue standard as codified in ASC 606, ASC 340-40, and ASC 610-20. The 2019 edition contains new interpretations and guidance that reflect developments in practice and activities of the FASB, SEC, and AICPA since publication of the 2018 edition. Appendix I of the Roadmap summarizes the changes made in the 2019 edition.