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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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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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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.