Perspectives

Multiple-element arrangements

A roadmap to applying the revenue recognition guidance in ASU 2009-13

FASB Accounting Standards Update (ASU) 2009-13, Multiple-Deliverable Revenue Arrangements, significantly changes the accounting for revenue recognition arrangements with multiple deliverables. The attached publication, Multiple-Element Arrangements — A Roadmap to Applying the Revenue Recognition Guidance in ASU 2009-13, which is the latest addition to Deloitte’s Roadmap series, summarizes the changes made by ASU 2009-13 and provides interpretive guidance on applying its provisions.

ASU 2009-13 is effective prospectively for revenue arrangements entered into or materially modified in fiscal years beginning on or after June 15, 2010, unless an entity elects to adopt the ASU retrospectively in accordance with FASB Accounting Standards Codification Topic 250, Accounting Changes and Error Corrections.

We hope that you find this new Roadmap edition useful and informative.

View all issues in the Roadmap Series.

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