Roadmap
Revenue Recognition (November
2024)
- Read the Roadmap.
- Open a PDF version of the Roadmap.
- A DART subscription is required for downloading, copying, or printing the Roadmap. Clients who are not DART subscribers may request a PDF version of the Roadmap from their engagement teams.
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. The 2024 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, 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.