Analysis and examples of when a significant financing component exists in a contract and how to account for it under ASC 606.
Analysis and examples of how customers’ unexercised rights (breakage) affect how the transaction price is allocated to performance obligations
Analysis and examples of the different types of Stand-Ready Obligations under ASC 606.
Analysis of guidance and criteria under ASC 606 for distinct goods or services, along with case studies and examples.
COVID-19 impacts much of the revenue model. Learn which parts of your revenue policy and procedures may need to be adapted in response to the recent pandemic.
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
