Roadmap: Revenue Recognition (2022)

Published on: 02 Dec 2022

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 2022 edition includes updated and expanded discussions, new sections and illustrative examples, and a link to a new video that briefly discusses an aspect of accounting for revenue. Appendix F of the Roadmap highlights substantive revisions to previous content.

The Roadmap is available on the Deloitte Accounting Research Tool Web site.

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