Deep dives on
specific IFRS 15 and ASC 606 topics
Practical guidance on the concepts that trip up SaaS controllers and CFOs most. Plain English, real examples, IFRS 15 and ASC 606 side-by-side.
New to revenue recognition? These topic pages assume familiarity with the five-step model. Start with the guide if you're building the foundation.
Start the 5-Step GuideContract Scope
How contracts are scoped, priced, and when changes require reaccounting
Special Topics
Areas where software and SaaS companies face specific recognition complexity
Licensing
Right-of-use vs. right-of-access, functional vs. symbolic IP, and what it means for when you recognize revenue.
Read topicWarranties
Assurance-type vs. service-type warranties — and when your warranty is actually a performance obligation.
Read topicPrincipal vs. Agent
Gross vs. net revenue — when you control the goods or services before they are transferred to the customer.
Read topicReporting
What goes on the balance sheet and in the financial statement notes
Measurement
Estimating and adjusting the transaction price
Variable Consideration
Usage-based fees, volume discounts, refunds, and performance bonuses — estimating and constraining variable transaction prices.
Read topicSignificant Financing Components
When timing between payment and delivery creates a financing arrangement — and when to adjust the transaction price.
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