Analysis of guidance and criteria under ASC 606 for distinct goods or services, along with case studies and examples.
Posts Authored by Jessica Ford
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Analysis and examples of the criteria for determining principal vs. agent (gross vs. net) presentation under ASC 606
ASC 606’s four criteria for determining bill-and-hold arrangements and when storage service represents a separate performance obligation.
Analysis and examples of contract assets and liabilities under ASC 606, including balance sheet presentation and implementation effects
