Plain-English guidance on
IFRS 15 & ASC 606
Practical articles for startup controllers, revenue accountants, and first-time CFOs navigating SaaS revenue recognition.
Contract Modifications Under ASC 606 and IFRS 15: A SaaS Practitioner's Guide
Mid-term upgrades, seat expansions, and renewals with price changes all trigger contract modification accounting. This guide covers all three ASC 606 scenarios, the IFRS 15 parallel, and two worked examples — so you know which treatment applies before the next quarter closes.
Read articleStandalone Selling Price Estimation: The Complete SaaS Playbook (ASC 606 / IFRS 15)
SSP is where most SaaS revenue recognition audits get stuck. This deep-dive covers all three estimation methods, a decision tree for choosing the right one, and the exact pushback points auditors raise — with worked examples throughout.
Read articleRevenue Recognition Challenges Unique to AI Startups
AI business models break most of the assumptions baked into IFRS 15 and ASC 606. Usage-based pricing, bundled training data, outcome-based fees, and model updates create recognition puzzles traditional SaaS guidance never anticipated.
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