Trends & Insights

Deloitte Revenue Recognition Roadmap (November 2025)

https://dart.deloitte.com/USDART/home/codification/revenue/asc606-10/roadmap-revenue-recognition

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Abstract:

This is Deloitte’s newest edition of their revenue-recognition “Roadmap,” covering the application of ASC 606 (U.S. GAAP) and related guidance (e.g. ASC 340-40 for contract costs, ASC 610-20 for nonfinancial asset transfers). It discusses: identifying performance obligations (including remaining obligations), principal vs. agent considerations, handling variable consideration, licensing, contract costs, and required disclosures (disaggregation of revenue, contract balances, estimates/judgments, practical expedients).

Why it Matters:

Deloitte’s 2025 update reflects evolving views on how to interpret ASC 606 post-implementation, including more illustrative examples and expanded discussion — useful for companies revisiting or updating their revenue-recognition policies.

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