EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.
Recent Searches
Select your location
Local sites
Overview
Our Technical Line highlights key implications of the new revenue standard for automotive entities. This publication has been updated to address issues related to identifying the contract with a customer, recognizing revenue at a point in time or over time and accounting for customer options for additional goods or services, pre-production and tooling activities and consideration payable to a customer. It supplements our Financial reporting developments (FRD) publication, Revenue from contracts with customers (ASC 606), and should be read in conjunction with it.
Download PDF
