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A Roadmap to Applying the New Revenue Recognition Standard (2020)

Published on: 03 Dec 2020

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 2020 edition includes new guidance and examples that reflect recent standard-setting and SEC developments.

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