This publication in the Deloitte Roadmap Series provides Deloitte's insights into and interpretations of the accounting guidance under ASC 830. Each chapter of the publication typically starts with a brief introduction and includes excerpts from ASC 830, Deloitte's interpretations of those excerpts, and examples to illustrate the relevant guidance. The publication also addresses relevant SEC considerations and highlights from the meetings of the CAQ SEC Regulations Committee's International Practices Task Force. In addition, the Roadmap identifies pending content (in certain circumstances) from recently issued ASUs.
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