Roadmap: Revenue Recognition (2023)
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 2018 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 2017 edition of this Roadmap. Appendix I of the Roadmap summarizes the changes made in the 2018 edition.
This publication was released by our Global firm.