Variable Consideration vs. Optional Purchases
Understand the key differences between variable consideration and customer options for additional goods or services under ASC 606.
Distinct Goods or Services in ASC 606
Analysis of guidance and criteria under ASC 606 for distinct goods or services, along with case studies and examples.
Series of Distinct Goods or Services in ASC 606
Analysis and examples of when to treat multiple distinct goods or services as one performance obligation (a series) under ASC 606
Identifying Promised Goods & Services
Identify promised goods and services by analyzing customer perspective, immateriality, implicit promises, setup activities, and marketing incentives.
Principal/Agent Considerations (Gross vs Net) in ASC 606
Analysis and examples of the criteria for determining principal vs. agent (gross vs. net) presentation under ASC 606
Customer Options for Additional Goods or Services
Analysis and examples of how ASC 606 treats future discounts given to customers in a current sale, including diversity in thought and comparison to ASC 605.
Analysis and examples of the different types of Stand-Ready Obligations under ASC 606.