Health care entities face unique issues as they apply ASC 606. Gain a deeper understanding of how to navigate these key issues.
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Health care entities face unique issues as they apply ASC 606. Gain a deeper understanding of how to navigate these key issues.
Description of the three criteria in ASC 606 for determining whether revenue is recognized over time. Illustrative examples of each criterion are included.
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 the retail and consumer products industry faces in the transition to ASC 606.
Criteria for revenue recognition at a point in time, including situations such as bill-and-hold, and consignments.
Analysis of the three factors for determining separate performance obligations and assessing the timing of revenue recognition for installation and implementation services