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Complying With the Selling Price Hierarchy — 605-25-30 (Q&A 01)Establishing Vendor-Specific Objective Evidence of Selling Price — 605-25-30 (Q&A 02)Establishing Third-Party Evidence of Selling Price — 605-25-30 (Q&A 03)Updating the Selling Price Analysis — 605-25-30 (Q&A 04)Impact on Prior and Future Revenue Arrangements When VSOE or TPE of Selling Price Is Established After the Inception of a Revenue Arrangement — 605-25-30 (Q&A 05)Determining “Best Estimate of Selling Price” — 605-25-30 (Q&A 06)Assessing Market- and Entity-Specific Factors When Establishing the Best Estimate of Selling Price — 605-25-30 (Q&A 07)Difficulties Determining, and Reliability of, “Best Estimate of Selling Price” — 605-25-30 (Q&A 08)Using a Single-Point Estimate Rather Than a Range to Determine “Best Estimate of Selling Price” — 605-25-30 (Q&A 09)Using Hourly Rates to Establish Vendor-Specific Objective Evidence of Selling Price — 605-25-30 (Q&A 10)Using Historical Discounting Data From Price-List Data When Determining the Best Estimate of Selling Price — 605-25-30 (Q&A 11)Accounting for Modified Revenue Arrangements — 605-25-30 (Q&A 12)
Complying With the Selling Price Hierarchy — 605-25-30 (Q&A 01)Establishing Vendor-Specific Objective Evidence of Selling Price — 605-25-30 (Q&A 02)Establishing Third-Party Evidence of Selling Price — 605-25-30 (Q&A 03)Updating the Selling Price Analysis — 605-25-30 (Q&A 04)Impact on Prior and Future Revenue Arrangements When VSOE or TPE of Selling Price Is Established After the Inception of a Revenue Arrangement — 605-25-30 (Q&A 05)Determining “Best Estimate of Selling Price” — 605-25-30 (Q&A 06)Assessing Market- and Entity-Specific Factors When Establishing the Best Estimate of Selling Price — 605-25-30 (Q&A 07)Difficulties Determining, and Reliability of, “Best Estimate of Selling Price” — 605-25-30 (Q&A 08)Using a Single-Point Estimate Rather Than a Range to Determine “Best Estimate of Selling Price” — 605-25-30 (Q&A 09)Using Hourly Rates to Establish Vendor-Specific Objective Evidence of Selling Price — 605-25-30 (Q&A 10)Using Historical Discounting Data From Price-List Data When Determining the Best Estimate of Selling Price — 605-25-30 (Q&A 11)Accounting for Modified Revenue Arrangements — 605-25-30 (Q&A 12)