Mattel, Inc. and Toys R Us – Evaluating Collectibility when a Customer Experiences Financial Distress: Case Study
Learn how Mattel evaluated the collectibility of revenue throughout Toys R Us’ bankruptcy.
Comprehensive Biotech Contract Evaluation: Case Study
Walk through the five-step model in this comprehensive evaluation of a biotech collaborative arrangement between BioTek and Farma to commercialize a drug compound.
Revenue Disaggregation Disclosures: Alphabet Case Study
Take a look at how early adopter, Alphabet Inc., disclosed its disaggregation of revenue in its financials, and see what the SEC had to say about it.
Revenue Disaggregation Disclosures: Ford Case Study
Take a look at how early adopter, Ford Motor Company, disclosed its disaggregation of revenue in its financials, and see what the SEC had to say about it.
Price Concessions: Case Study
This case study explains how to identify price concessions and recognize revenue for transactions that contain a price concession.
Combining Desktop and Cloud Software: Hybrid Contracts
Software no longer has industry-specific guidance. See how to recognize revenue for Cloud-Software hybrid contracts under ASC 606. Extended example included.
Minimum Guarantee on Sales- and Usage-based Royalties: Case Study
Analyze a hypothetical licensing contract for IP with sales-based royalties and a minimum guarantee under Accounting Standards Codification (ASC) 606: Revenue from Contracts with Customers.
Volume-Based Tiered Pricing Structure: Case Study
In many FinTech contracts, services get cheaper with higher volume. This article shows the proper accounting for such a contract under ASC 606.
The Crucial Role of Stakeholders and the TRG in Updating ASC 606: Case Study
Explore the process of continued improvement to ASC 606 as stakeholders raise concerns, questions, and implementation issues to the TRG.
Software-as-a-Service (SaaS): Case Study
A comprehensive analysis of the five-step process of ASC 606 applied to a common Software-as-a-Service fact pattern.
Software and Postcontract Customer Support (PCS): Case Study
Software revenue recognition may change under ASC 606, especially when distinct elements of PCS are determined to be separate performance obligations.
Transaction Price Allocation: Case Study
A comprehensive example of how transaction price is allocated to performance obligations, including cases involving variable considerations and discounts.
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.