Topics
General Overview
Step 1: Contract
Step 2: Performance Obligations
Step 3: Transaction Price
Step 4: Allocate Revenue
Step 5: Recognize Revenue
Case Study
Other Issues
Industry-Specific Issues
Resources
FASB
Deloitte
EY
KPMG
PwC
About
Team
Hub Project Overview
Contact
Austen Harris
Step 2: Performance Obligations
Customer Options for Additional Goods or Services
Analysis and examples of how ASC 606 treats future discounts given to customers in a current sale, including diversity in thought and comparison to ASC 605.
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