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The revenue standard includes extensive disclosure requirements intended to enable users of financial statements to understand the amount, timing, risks, and judgments related to revenue recognition and related cash flows. The revenue standard requires disclosure of both qualitative and quantitative information about contracts with customers and provides some simplified disclosure options for nonpublic reporting entities as further discussed in FSP 33.5.

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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