Accounting Research Tool

New Revenue Recognition Standard (2017)

A Roadmap to Applying the New Revenue Recognition Standard (2017)

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  • 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 610-20, and ASC 340-40. The 2017 edition contains new interpretations and guidance as a result of FASB, TRG, SEC, and AICPA activity as well as developments in practice since publication of the 2016 edition of this Roadmap. Appendix I of the Roadmap summarizes the changes made in the 2017 edition.

Summary of Changes Since Issuance (Links Are Available to Subscribers Only)

The following changes were made to this Roadmap since its issuance in September 2017:
Date of Change
Location of Change
Type of Change
Reason for Change
January 17, 2018
Amended section to conform to updates made to Automotive Spotlight — SEC Gives Automotive Suppliers Driving Directions to Account for Preproduction Activities Under the New Revenue Standard based on additional perspectives received from the SEC.