01 March 2022
Revenue toolkit: Step one—Identify the contract
This week we start our Revenue toolkit series with a focus on step one of the revenue recognition model: Identifying the contract.
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The new standard (ASC 606) provides a comprehensive, industry-neutral revenue recognition model intended to increase financial statement comparability across companies and industries.
Revenue recognition: A Q&A guide for software and SaaS entities
There are unique considerations when accounting for software and SaaS arrangements. PwC's latest Q&A guide helps these companies navigate common issues.
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