Analysis of guidance and criteria under ASC 606 for distinct goods or services, along with case studies and examples.
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Analysis of the two options for treatment of contract modifications under ASC 606: (1) treated as a modification or (2) treated as a separate, standalone contract.
The prospective treatment method vs. the cumulative catch-up adjustment method of applying contract modification treatment under ASC 606.
Analysis and examples of when to treat multiple distinct goods or services as one performance obligation (a series) under ASC 606
