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 GuideHow contracts are scoped, priced, and when changes require reaccounting
Areas where software and SaaS companies face specific recognition complexity
Right-of-use vs. right-of-access, functional vs. symbolic IP, and what it means for when you recognize revenue.
Read topicAssurance-type vs. service-type warranties — and when your warranty is actually a performance obligation.
Read topicGross vs. net revenue — when you control the goods or services before they are transferred to the customer.
Read topicWhat goes on the balance sheet and in the financial statement notes
Estimating and adjusting the transaction price
Usage-based fees, volume discounts, refunds, and performance bonuses — estimating and constraining variable transaction prices.
Read topicWhen timing between payment and delivery creates a financing arrangement — and when to adjust the transaction price.
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