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Chapter 2 — Financial Statement Accounting and Disclosure Topics

2.18 Revenue Recognition

2.18 Revenue Recognition

The revenue standard (codified primarily in ASC 60611) contains many quantitative and qualitative disclosure requirements about revenue activities and related transactions. Themes associated with SEC staff comments related to the standard’s application include (1) significant judgments, (2) performance obligations, (3) contract costs, (4) disaggregation of revenue, (5) contract balances, and (6) remaining performance obligations. Those themes are discussed in the next sections.

Footnotes

11
The revenue standard’s cost guidance is codified in ASC 340-40.
12
Remarks were made at the 2018 AICPA Conference.