Table of Contents
Chapter 1 - Revenue
Recognition
Topic 606, Revenue from Contracts with Customers
Step One: Link Contract to Customer
Step Two: Note Performance Obligations
Step Four: Allocate Prices to Obligations
Allocation of Variable Consideration
Measurement of Progress Completion
Treatment as Separate Contract
Treatment as Continuing Contract
Chapter 2 - Other Revenue Topics
Consideration Received from a Supplier
Customer Options for Additional Purchases
Gains and Losses from Nonfinancial Asset Derecognition
Unexercised Rights of Customers
Chapter 3 - Revenue Presentation and Disclosure
Chapter 4 - Management of Revenue Recognition
Variable Consideration Analysis
Measurement of Progress Completion