Roadmap
         Revenue Recognition (November
        2024)
- Read the Roadmap.
- Open a PDF version of the Roadmap.
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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. 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.