Technology Alerts: Challenges Associated With Applying the New Revenue Standard

This special Technology Alert series discusses challenges associated with applying the new revenue standard (ASC 606). It is intended to help technology entities better understand the new guidance, particularly private organizations that are currently adopting it.

View all / combine content

Blend-and-Extend Modifications Related to a Cloud-Based or Hosted Software Arrangement (December 2019)Identifying the Performance Obligations in a Hybrid Cloud-Based Arrangement (December 2019)Accounting for Cloud-Based or Hosted Software Arrangements With Variable Consideration (December 2019)Accounting for Implementation Services Related to a Cloud-Based or Hosted Software Arrangement (November 2019)Nonrefundable Up-Front Fees in Software Arrangements (October 2019)Highly Variable or Uncertain Pricing (October 2019)EITF Project on Revenue Recognition for Contract Modifications of Intellectual Property (July 2019)Residual Approach to Estimating Stand-Alone Selling Prices and Allocating the Transaction Price When a Value Relationship Exists (June 2019)Estimating Stand-Alone Selling Prices for Term Licenses and Postcontract Customer Support (February 2019)