Analysis and examples of ASC 606’s sales- and usage-based royalty exception criteria and how to recognize revenue using the exception
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Description and examples of revenue recognition for licenses of intellectual property under ASC 606, including determining license nature and timing of recognition.
Media and Entertainment companies face unique issues as they apply ASC 606. Gain a deeper understanding of how to navigate these key issues.
Analyze a hypothetical licensing contract for IP with sales-based royalties and a minimum guarantee under Accounting Standards Codification (ASC) 606: Revenue from Contracts with Customers.
