Learn how Mattel evaluated the collectibility of revenue throughout Toys R Us’ bankruptcy.

Walk through the five-step model in this comprehensive evaluation of a biotech collaborative arrangement between BioTek and Farma to commercialize a drug compound.

Take a look at how early adopter, Alphabet Inc., disclosed its disaggregation of revenue in its financials, and see what the SEC had to say about it.

Take a look at how early adopter, Ford Motor Company, disclosed its disaggregation of revenue in its financials, and see what the SEC had to say about it.

This case study explains how to identify price concessions and recognize revenue for transactions that contain a price concession.

Software no longer has industry-specific guidance. See how to recognize revenue for Cloud-Software hybrid contracts under ASC 606. Extended example included.

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.

In many FinTech contracts, services get cheaper with higher volume. This article shows the proper accounting for such a contract under ASC 606.

Explore the process of continued improvement to ASC 606 as stakeholders raise concerns, questions, and implementation issues to the TRG.

A comprehensive analysis of the five-step process of ASC 606 applied to a common Software-as-a-Service fact pattern.

Software revenue recognition may change under ASC 606, especially when distinct elements of PCS are determined to be separate performance obligations.

A comprehensive example of how transaction price is allocated to performance obligations, including cases involving variable considerations and discounts.

Home automation equipment contains many deliverables that may be assessed in different ways to estimate a standalone selling price under the ASC 606 guidance.