A Roadmap to Applying the New Revenue Recognition Standard (July 2019)
- Download the PDF version (available without subscription; not updated after issuance).
- View the active version (subscription required; updated as warranted). For subscribers, links to substantive changes made to the Roadmap since its issuance, if any, will be provided below.
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.
This Roadmap replaces the Deloitte Q&As that were contained in
ASC 606. To find the text in the Roadmap that corresponds to a former Q&A,
select the “Revenue” tab at the bottom of the Q&A to Roadmap Quick Reference Guide
and search for the Q&A’s number or title.
Be sure to check out other titles in Deloitte’s Roadmap
series, our comprehensive, easy-to-understand collection of
accounting guides on selected topics of broad interest to the financial reporting
community.