Analysis of ASC 606's treatment of payments paid to customers, including the payment types and the timing of recognizing a reduction in revenue.
Jasper Martin and Jessica Ford
Determine the transaction price of a contract with noncash consideration under ASC 606, including when and how to measure the variable consideration caused by fluctuating fair value.
Analysis of revenue recognition for nonrefundable upfront fees under ASC 606, including when the fees relate to specific performance obligations or material rights.
Josh Mortensen and Jeff Wilks
Many digital marketing arrangements involve consideration payable to a customer. Learn whether such payments should be a reduction of revenue or a marketing expense.
Jason Brown and Andrew Walton
Analysis and examples of price concessions based on either the customer's expectation or the company's intent
Brett Riley and Kathrine Jensen
Depending on the type, a right of return may be a variable consideration under ASC 606.
Kyle Andrus and Jessica Ford
Analysis and examples of when a significant financing component exists in a contract and how to account for it under ASC 606.
Analysis and example of estimating variable consideration and applying the constraint under ASC 606.
Understand the key differences between variable consideration and customer options for additional goods or services under ASC 606.
Analysis and examples of estimating the transaction price of a contract with volume discounts under ASC 606.