Are you keeping up with the proposed changes for revenue recognition?
To help you keep up with this highly complex topic, it’s essential that you have the right tools and knowledge. Our guidance on the latest accounting standards and eye-opening analysis — from evaluating fair value to preparing for the transitioning from US GAAP to IFRS to establishing VSOE — can help you navigate the issues that affect you most. Gain perspective from our thought leadership and be sure to check back often for future updates:
- Revenue recognition – Multiple-element arrangements
- Revenue recognition project preliminary views – US GAAP (with technology industry supplement)
- Revenue recognition project preliminary views – IFRS (with technology industry supplement)
- Accounting for expected losses on executory contracts
- Accounting for revenue arrangements for SaaS
- Accounting for sunset clauses in software licensing arrangements
- Accounting for transfers for accounts receivable prior to revenue recognition
- Application of SOP 97-2 to time-based licences
- EITF 08-1 – revenue arrangements with multiple deliverables
- Electronic delivery of software
- Evaluating VSOE of fair value in software PCS arrangements
- SOP 97-2, software revenue recognition – not just for software companies
- Substantive renewal rate approach to determining VSOE of fair value
- When is a product roadmap a separate element of an arrangement?
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