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

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

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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 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.