Roadmap
Revenue Recognition (December
2022)
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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.
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.