Revenue from contracts with customers
This publication summarizes (1) key provisions of the FASB's new standard on revenue; (2) other provisions and impacts of the standard; (3) the standard's disclosure requirements; (4) the standard's effective date and transition; and (5) recent developments related to the standard.
This publication reflects changes in the consolidation landscape that have taken place since the release of our previous Roadmap on the consolidation of undefined VIEs, most notably the FASB’s issuance of ASU 2015-02, Amendments to the Consolidation Analysis, in early 2015.
Periodic collections of our accounting guidance on selected topics of broad interest to the financial reporting community.
- A roadmap to accounting for income taxes
- Consolidation — A roadmap to identifying a controlling financial interest
- A roadmap to accounting for share-based payment awards
- Revenue from contracts with customers — A roadmap to applying the guidance in ASU 2014-09
- Qualitative goodwill impairment assessment — A roadmap to applying the guidance in ASU 2011-08
- Software revenue recognition — A roadmap to applying ASC 985-605
- Multiple-element arrangements — A roadmap to applying the revenue recognition guidance in ASU 2009-13
- SEC reporting for business combinations and related topics — A roadmap to applying SEC Regulation S-X to the acquisition of a business
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