For titles of FASB Accounting Standards Codification (ASC) references, see Deloitte’s “Titles of Topics and Subtopics in the FASB Accounting Standards Codification.”
ASC 705-20 also contains two other exceptions that are not addressed in this publication, specifically situations in which (1) the supplier reimburses the retailer for the costs of selling the supplier’s products and (2) a manufacturer pays for sales incentives offered to the retailer’s customers.
FASB Accounting Standards Update No. 2014-09, Revenue From Contracts With Customers (Topic 606).
Previously issued as EITF Issue No. 01-9, “Accounting for Consideration Given by a Vendor to a Customer (Including a Reseller of a Vendor’s Products).”