Deferred revenue from an acquisition can be a tricky thing to value. Read more about how to account for deferred revenue.
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Software entities face unique issues as they apply ASC 606. Gain a deeper understanding of how to navigate these key issues.
Analysis and examples of the two types of warranties under ASC 606 and the three factors used to distinguish between these types.
Analysis and examples of the criteria for determining principal vs. agent (gross vs. net) presentation under ASC 606
Top 10 most frequent ASC 606 topics in SEC comment letter threads with representative comment letter excerpts.
Implementing ASC 606 requires a substantial amount of time and expertise, with specific challenges rising in each industry. Gain a deeper understanding of the key issues that gaming entities face as they transition to ASC 606.
Implementing ASC 606 requires a substantial amount of time and expertise, with specific challenges rising in each industry. Gain a deeper understanding of the key issues that hospitality entities face as they transition to ASC 606.
Analysis of step five of ASC 606’s model when a single performance obligation has multiple non-distinct promises, including restrictions, principles, and examples.
Criteria for revenue recognition at a point in time, including situations such as bill-and-hold, and consignments.
Analysis of ASC 606’s treatment of revenue and costs from performance obligations partially completed before the contract establishment date
Analysis and examples of when to treat multiple distinct goods or services as one performance obligation (a series) under ASC 606
