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Roadmap: Revenue Recognition (2021)

Published on: 02 Nov 2021

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 2021 edition includes updated and expanded guidance as well as On the Radar, a new section (also available as a stand-alone publication ) that briefly summarizes emerging issues and trends related to the accounting and financial reporting topics addressed in this Roadmap. Appendix G highlights all new content and any substantive revisions to previous content.

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

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