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606 Revenue from Contracts with Customers
10 Overall
Deloitte’s Roadmap: Revenue Recognition
Chapter 10 — Principal-Versus-Agent Considerations
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Deloitte’s Roadmap: Revenue Recognition
Chapter 10 — Principal-Versus-Agent Considerations
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Chapter 10 — Principal-Versus-Agent Considerations
10.1 General Considerations
10.2 Determining Whether an Entity Is Acting as a Principal
10.3 Determining Whether an Entity Is Acting as an Agent
10.4 Contracts in Which the Entity Is a Principal and an Agent
10.5 Other Considerations