Searching for Post Contract Customer Support Revenue Recognition information? Find all needed info by using official links provided below.
http://www.bi101.com/blog/revenue-recognition/software-revenue-recognition-rules-and-post-contract-support/
Post-contract customer support presents and interesting challenge for accounting departments trying to follow software revenue recognition rules. Post-contract customer support presents and interesting challenge for accounting departments trying to follow software revenue recognition rules. ... Recognition Rules and Post-Contract Support. by ...
https://revenuerecognition.com/industry/software/
SOP 97-2 also identifies the revenue recognition treatment for specific types of post-contract customer support (PCS). In a PCS arrangement, such as provision of product upgrades during the period of contract, the fair value of the element (such as a software upgrade) is measured as of the separate price or renewal price and is recognized as ...
https://www.ey.com/Publication/vwLUAssets/Applying_IFRS_in_Software_and_Cloud_Services:_The_new_revenue_recognition_standard_-_software_and_cloud_services/$File/Applying%20IFRS-Tech(Software)-Rev-Jan2015.pdf
accelerating the recognition of revenue. • Entities will need to evaluate whether services that are now considered post-contract customer support (and sometimes treated as a separate component under current IFRS) will be considered a separate performance obligation under IFRS 15.
https://www.mossadams.com/articles/2014/september/new-revenue-recognition-rules-for-technology
Interestingly, for many technology companies, the new rules may accelerate the timing of revenue recognition versus today’s GAAP guidelines. For example, vendor-specific objective evidence (VSOE) of the fair value of post-contract support (PCS) will no longer be …
https://docs.microsoft.com/en-us/dynamics365/finance/accounts-receivable/revenue-recognition-setup
The revenue recognition journal lets you select the posting layer to post to. Parameters for revenue recognition. ... Disable contract terms – Set this option to Yes if products that have a revenue type of Post contract support ... Post contract support – The item supports other elements that are included in the sale to the customer. The ...
https://www.pwc.com/gx/en/technology/pdf/shiftingsoftware.pdf
A shifting software revenue recognition landscape?* ... • Accounting for post-contract customer support • Guidance on time-based licenses • The question of discounts when applying the residual method For each issue, we highlight the context, give a brief ... accounting for post-contract customer services, the
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