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General OverviewStep 1: ContractStep 2: Performance ObligationsStep 3: Transaction PriceStep 4: Allocate RevenueStep 5: Recognize RevenueCase StudyOther IssuesIndustry-Specific Issues
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Kyle Andrus

Step 4: Allocate Revenue

Estimating Standalone Selling Prices: Case Study

Home automation equipment contains many deliverables that may be assessed in different ways to estimate a standalone selling price under the ASC 606 guidance.
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Step 4: Allocate Revenue

Allocating Discounts

Allocating variable and fixed discounts to the transaction price under ASC 606, includes significant changes from ASC 605 to ASC 606.
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Step 4: Allocate Revenue

Allocating Variable Consideration in ASC 606

Analysis and illustrative examples of the two criteria given in ASC 606 for allocating variable consideration to performance obligations.
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