Our FRD publication, Revenue from contracts with customers (ASC 606), has been updated to enhance and clarify our interpretative guidance.

The standards, which superseded virtually all legacy revenue requirements in IFRS and US GAAP, also specify the accounting for costs an entity incurs to obtain ...

The asset management industry will have new challenges in valuing its investees when the new revenue standard in Accounting.

The standard provides guidance on the recognition of revenue from licenses of IP that goes beyond the recognition model for other promised goods and services.

This updated publication outlines key considerations to address evolving revenue recognition issues in the automotive industry.

23 апр. 2024 г. · Entities in the retail and consumer products industry need to make judgments and estimates when applying the revenue recognition standard,1 ...

This publication includes updates on how termination clauses affect contract duration, medical device arrangements with lease components and modifications ...

In this webcast, EY professionals discuss the International Accounting Standards Board's (IASB) recent amendments and Clarifications to IFRS 15.

Stay informed about the latest updates on revenue recognition under ASC 606. Benefit from EY's extensive expertise in assurance, tax, consulting, and advisory

Among other things, this application guidance requires entities to recognise revenue for sales-based or usage-based royalties on licences of intellectual ...