This Roadmap provides Deloitte's insights into and interpretations of the guidance in ASC 606 on revenue from contracts with customers.

Deloitte | Technology Industry Accounting Guide (2023). The following graphic summarizes the five-step model for recognizing revenue under ASC 606: 1 ...

For more detailed information about the new revenue standard, see Deloitte's A Roadmap to Applying the · New Revenue Recognition Standard and its TRG Snapshot ...

8 мар. 2024 г. · We hope the Guide is helpful in navigating the various accounting and reporting challenges that life sciences entities face. We encourage ...

6 дней назад · This Roadmap provides Deloitte's insights into and interpretations of the guidance in ASC 606 on revenue from contracts with customers.

Introduction. Many transactions in the life sciences industry must be carefully analyzed for revenue recognition purposes. Revenue recognition topics that ...

The standard, issued as ASU 2014-09 by the FASB and as IFRS. 15 by the IASB, outlines a single comprehensive model for entities to use in accounting for revenue ...

14 янв. 2016 г. · The standard replaces almost all current revenue guidance (including industry-specific guidance), greatly enhances the related disclosure ...

22 мар. 2018 г. · This 254-page guide is intended to assist preparers and users of financial statements to understand the impact of IFRS 15.

Our FRD publication, Revenue from contracts with customers (ASC 606), has been updated to enhance and clarify our interpretative guidance.