Analysis and examples of how customers’ unexercised rights (breakage) affect how the transaction price is allocated to performance obligations
Posts Authored by Brett Riley
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Analysis and examples of the different types of Stand-Ready Obligations under ASC 606.
Analysis and example of estimating variable consideration and applying the constraint under ASC 606.
Depending on the type, a right of return may be a variable consideration under ASC 606.
Criteria for revenue recognition at a point in time, including situations such as bill-and-hold, and consignments.
