Description of the three criteria in ASC 606 for determining whether revenue is recognized over time. Illustrative examples of each criterion are included.
Posts Authored by Kathrine Jensen
Read More
Analysis and example of estimating variable consideration and applying the constraint under ASC 606.
Analysis and illustrative examples of the two criteria given in ASC 606 for allocating variable consideration to performance obligations.
Depending on the type, a right of return may be a variable consideration under ASC 606.
Top 10 most frequent ASC 606 topics in SEC comment letter threads with representative comment letter excerpts.
