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. Published: Nov 29, 2018.…
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. Published: Nov 29, 2018.…
ASC 606 also requires information about the following categories: (1) disaggregation of revenue, (2) contract balances, and (3) performance obligations. Disaggregation of Revenue.…
Contract balances, disaggregation of revenues, and significant judgments also drew some heat. We looked closely at the top four topics to uncover the issues that companies were experiencing with providing proper disclosures.…
Healthcare providers will now need to disclose a disaggregation of revenue, information about changes in contract assets, contract liabilities, costs, and amounts allocated to performance obligations that have not yet been satisfied.…
The entity can perform data analytics using information related to the portfolio, sensitivity analysis to determine a range of potential differences between the two approaches, or a qualitative assessment of disaggregating and aggregating the portfolio.…
The FASB pointed out that the guidance does not prohibit an entity from disaggregating contract assets and liabilities within the notes to the financial statements.…