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At a glance

Most nonpublic entities will be required to adopt the new revenue recognition standard in 2019. This publication provides our views on frequently asked questions regarding implementation, with a focus on transition and disclosure implications under US GAAP. It also addresses adoption date considerations for entities filing an initial public offering and entities that qualify as an emerging growth company.

This publication should be used in combination with review of the authoritative guidance (ASC 606, Revenue from Contracts with Customers), PwC’s global revenue guide, and other resources on our CFOdirect revenue webpage. Also refer to our publication on contract review considerations for nonpublic entities implementing the new standard, In depth US2019-10: Private company ASC 606 adoption: Contract review considerations.

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