A Roadmap to Applying the New Revenue Recognition Standard (July
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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.
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