Case Study
Case Study: Price Concessions
This case study explains how to identify price concessions and recognize revenue for transactions that contain a price concession.
Case Study: Software-as-a-Service (SaaS)
A comprehensive analysis of the five-step process of ASC 606 applied to a common Software-as-a-Service fact pattern.
Case Study: The Crucial Role of Stakeholders and the TRG in Updating ASC 606
Explore the process of continued improvement to ASC 606 as stakeholders raise concerns, questions, and implementation issues to the TRG.
Case Study: Volume-Based Tiered Pricing Structure
In many FinTech contracts, services get cheaper with higher volume. This article shows the proper accounting for such a contract under ASC 606.
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.
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.
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.
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.
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.
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.
Revenue Recognition Over Time for Products: Case Study
An extended example applying ASC 606's three criteria for recognizing revenue over time to goods and measuring revenue over time using inputs or outputs.
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.
