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Several Small Updates Made to the Revenue Recognition Standard

Several small scale updates were recently made to ASC Topic 606, Revenue from Contracts with Customers. The technical changes will be effective upon adoption of the new revenue recognition standard.

Does Early Adoption of an Accounting Standard Make Sense for Your Company?

Five Keys to Beginning Revenue Recognition Implementation

Revenue Recognition Serial: Part 7 – Revenue Recognition and Licensing Arrangements

Topic 606 introduces a 5-step process for the recognition of revenue that applies to all entities that have contracts with customers within its scope. Entities that license intellectual property (licenses) through contracts with customers also apply the 5 steps but have some special considerations that are applicable to the unique nature of licenses.

Additional Technical Correction Proposed to Revenue Recognition

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