Accounting Input vs. Output Methods in ASC 606
Analysis of the input and output methods to measure progress towards completion of a performance obligation satisfied over time in ASC 606
Presentation of Contract Assets and Contract Liabilities in ASC 606
Analysis and examples of contract assets and liabilities under ASC 606, including balance sheet presentation and implementation effects
Revenue Recognition Over Time
Description of the three criteria in ASC 606 for determining whether revenue is recognized over time. Illustrative examples of each criterion are included.
Standalone Selling Prices in ASC 606
A breakdown of the methods used to identify standalone selling price.
The Five-Step Method
Summary of each of the five steps of ASC 606 and key issues entities need to consider when completing each step.
Understanding & Accounting for Cryptocurrency Payments
This article addresses the trajectory of the digital asset world and its relation to accounting principles.