RSM has prepared a white paper, Changes to accounting for revenue contracts in a business […]
RSM guide to Revenue Recognition
A guide to revenue recognition assists middle-market companies in applying the new revenue recognition model in […]
Revenue Recognition for SAAS and Software Entities in US GAAP
Although today’s revenue recognition guidance applies the same accounting model across all industries, there are […]
Accounting for revenue contracts acquired in a business combination
The new guidance issued by the FASB on accounting for revenue contracts acquired in a […]
Industry insights for IFRS 15
IFRS 15: Revenue from Contracts with Customers At the end of May 2014, IFRS 15: Revenue […]
Software Revenue Recognition under US GAAP
As software technology continues to evolve, entities are continually confronting new challenges in recognizing revenue […]
KPMG Handbook: Revenue for software and SaaS
Using detailed Q&As and examples, KPMG explains how the revenue standard (ASC 606) applies to […]
Revenue for franchisors under US GAAP 2021 KPMG Handbook
This April 2021 edition expands on our existing ASC 606 guidance for franchisors to incorporate […]
A Roadmap to Applying the New Revenue Recognition Standard (December 2020)
This Roadmap provides Deloitte’s insights into and interpretations of the guidance in ASC 606 on […]
IFRS IN PRACTICE 2020-2021 IFRS 15 REVENUE FROM CONTRACTS WITH CUSTOMERS
On 28 May 2014, the International Accounting Standards Board (IASB) published IFRS 15 Revenue from […]