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This chapter addresses presentation and disclosure considerations related to revenue under ASC 606, Revenue from Contracts with Customers and ASC 340-40, Other Assets and Deferred Costs—Contracts with Customers (collectively, the “revenue standard”). For recognition and measurement topics related to the revenue standard, see PwC’s Revenue from contracts with customers guide.

PwC. All rights reserved. PwC refers to the US member firm or one of its subsidiaries or affiliates, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see www.pwc.com/structure for further details. This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors.

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