Implementing the new revenue standard has been like a marathon for many entities. As the clock continues to tick and the effective date looms just around the corner, we invite you to join us for Part 4 of our 5-Part Series: Finishing strong in the ASC 606 marathon. In Part 4, we’ll explore some of the most common implementation challenges in applying Step 5 (Recognizing revenue when or as an entity satisfies its performance obligations) and the guidance on contract costs. Whether your company is approaching the finish line or just out of the starting block, we hope you’ll join our professionals to hear their insights and experiences so that your company can finish strong.
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- Differentiate when to recognize revenue over time versus at a point in time
- Examine how entities that manufacture custom goods could be impacted by the new guidance
- Identify appropriate measures of progress when recognizing revenue
- Describe the proper accounting for contract costs, including commissions
- Specify the impact of pre-production activities under the new model
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