by Austen Harris
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.
by Andrew Bellomy and Jeff Wilks
Three extended examples demonstrating the analyses for determining if goods or services are (1) capable of being distinct and (2) separately identifiable.
by Jeff Bjorkman
Analysis and examples of the new criteria under ASC 606 for identifying separate performance obligations as "distinct within the context of the contract".
by Chris Draney
Identify promised goods and services by analyzing customer perspective, immateriality, implicit promises, setup activities, and marketing incentives.
by Kramer Holle
Description and examples of how ASC 606 determines principle vs agent considerations, including new criteria for determination and diversity in thought.
by Christian Jones
Analysis and multiple examples of ASC 606's two requirements for treating multiple distinct goods or services as one performance obligation (a series).
by Brett Riley
Analysis and common examples of how ASC 606 treats stand-ready obligations as potential performance obligations, including diversity in thought.
