Revenue Recognition

Roadmap
Revenue Recognition (November 2025)

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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. Among the topics addressed are identifying performance obligations (including remaining performance obligations); principal-versus-agent considerations; variable consideration; consideration payable to a customer; licensing; and financial statement disclosures, specifically those related to disaggregation of revenue, contract balances, performance obligations (including remaining performance obligations), significant judgments and estimates, practical expedients, and contract costs. The 2025 edition includes updated and expanded discussions as well as new sections and illustrative examples. Appendix F of the Roadmap highlights substantive revisions to previous content.

Also available is the latest edition of On the Radar: Revenue Recognition, a high-level summary of accounting and financial reporting considerations related to the recognition of revenue from contracts with customers under ASC 606 that are 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.

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