Allocating variable and fixed discounts to the transaction price under ASC 606, includes significant changes from ASC 605 to ASC 606.
Posts Authored by Kyle Andrus
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Analysis and illustrative examples of the two criteria given in ASC 606 for allocating variable consideration to performance obligations.
An extended example of applying the adjusted market assessment, expected cost plus margin, and residual approaches in estimating standalone selling prices.
A comprehensive example of how transaction price is allocated to performance obligations, including cases involving variable considerations and discounts.
ASC 606’s treatment of repurchase agreements, including forwards and call options and put options. Examples are included
Analysis of ASC 606’s three methods for estimating standalone selling prices and how to allocate allocate the transaction price to performance obligations.
Analysis of financing components for payments made before or after goods or services are delivered under ASC 606.
