Analysis of the input and output methods to measure progress towards completion of a performance obligation satisfied over time in ASC 606
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Description of the three criteria in ASC 606 for determining whether revenue is recognized over time. Illustrative examples of each criterion are included.
Analysis and examples of the criteria for determining principal vs. agent (gross vs. net) presentation under ASC 606
Analysis of the three factors for determining separate performance obligations and assessing the timing of revenue recognition for installation and implementation services
