Revenue Recognition (December
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This Roadmap provides Deloitte’s insights into and interpretations of the guidance in ASC 606 on revenue from contracts with customers, the cost guidance in ASC 340-40, and the guidance in ASC 610-20 on gains and losses on transfers of nonfinancial and in-substance nonfinancial assets to noncustomers. Appendix F highlights all new content and any substantive revisions to previous content.
Also available is the latest edition of On the Radar, a high-level summary of key issues related to the accounting and financial reporting topics addressed in the Roadmap.
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