Description and examples of revenue recognition for licenses of intellectual property under ASC 606, including determining license nature and timing of recognition.
Read More
Description and examples of revenue recognition for licenses of intellectual property under ASC 606, including determining license nature and timing of recognition.
Top 10 most frequent ASC 606 topics in SEC comment letter threads with representative comment letter excerpts.
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.