Latest edition: Our in-depth guide to the revenue standard, ASC 606, with Q&As. interpretive guidance and examples. Download PDF.

This Handbook provides detailed technical guidance on applying ASC 606 (and Subtopic 340-40) to software licensing and SaaS arrangements.

31 мая 2024 г. · This Handbook focuses on applying Topic 606 and Subtopic 340-40 to software and SaaS arrangements and on those areas with particular relevance ...

The purpose of this Handbook is to assist you in understanding the revenue standard, Topic 606. In addition, this Handbook includes contract costs guidance ...

Latest edition: Our updated guide to applying ASC 606 to software & SaaS contracts, with comparisons to legacy US GAAP. Handbook: Revenue for software and SaaS.

1 мая 2017 г. · The Handbook covers the technical requirements as well as provides numerous Q&As and Examples that will be useful in adopting the requirements ...

Our purpose in this Executive Summary is to highlight the guidance in Topic 606 related to its scope, the five-step revenue model, certain implementation ...

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

28 июн. 2017 г. · Provides interpretive guidance on FASB ASC 606, including illustrative examples to explain key concepts and explains the changes from legacy US GAAP.

This publication provides supplemental technical guidance on key issues for real estate companies, including their interaction with the leases standard.