Revenue Recognition Resources

Welcome to our favorite stash

Here is a hand picked selection of revenue recognition resources we’ve found the most useful while decoding how the revenue recognition works. Available on every firm’s website - just aggregated here.

Enjoy nerding out!

ASC 606/IFRS 15: Big 4 Firm Interpretation Guides

KPMG

• ASC 606 Handbook (General) (Dec 2024, 1,031 pages)

• Software and SaaS ASC 606 Guide (Feb 2025, 767 pages)

• 2021 AICPA Conference on current SEC and PCOAB Issues (Dec 2021, 26 Pages)

• 2020 AICPA Conference on current SEC & PCAOB Issues (Dec 2020, 21 Pages)

• Russia-Ukraine war (March 2022, 11 pages)

• SEC comments ASC 606 early adopters (March 2018, 3 pages)

• Revenue Standard: Potential Tax Changes (May, 2017, 7 pages)

• Revenue Transition Options (June 2016, 46 pages)

• Illustrative Disclosures ASC 606 (May 2016, 90 pages)

• Business Combinations Recognition of Assumed Liabilities under 606 (June 2018, 6 pages)

• Cloud Computing Costs: IFRS compared to US GAAP (June 2019)

• KPMG Credit Impairment under ASC 342 (Mar 2020, 488 pages)

Ernst & Young

• FRD ASC 606 - Comprehensive Guide (Aug 2025, 487 pages)

• Revenue Contracts Acquired in a Business Combination (Jan 2022, 18 Pages)

• How the revenue standard affects telecommunication entities (Jul 15, 2022, 18 pages)

• 2021 AICPA & CIMA Conference on SEC and PCAOB Developments (Dec 2021,19 pages)

• IFRS 15 Revenue from Contracts with Customers (Oct 2017, 333 pages)

• Income tax impact considerations (July 2017, 7 pages)

• Common challenges of implementing the new standard (Aug 2017, 15 pages)

• FASB clarifies the guidance on collaborative arrangements (Nov 2018, 4 pages)

• EITF Addressing Modifications of IP Licenses (May 2019, 4 pages)

How the revenue standard affects:

• Technology companies (Software, SaaS) (July 2020, 70 pages)

• Telecommunication entities (Jul 15, 2022, 18 pages)

• Retail and consumer products (April 2024, 31 pages)

• Media and entertainment (August 2019, 31 pages)

• Health Care entities (Dec 2023, 14 pages)

• Accounting and reporting for the effect of the coronavirus outbreak (March 2020, 13 pages)

• Revenue Considerations for the effects of COVID-19 (July 2020, 10 pages)

• Credit impairment for short term receivables under ASC 326 ( Sept 2022, 73 pages)

• Credit impairment under ASC 326 (Jan 2020, 291 pages)

PwC

• Revenue with Contracts with Customers (Mar 2025, 259 pages)

• Rev Rec Q&A Guide for Software and SaaS (2021, 24 Pages)

• Accounting for Acquired contract assets and liabilities (Oct 2021, 4 pages)

• Financial statement presentation ( Aug 2020, 857 pages)

• SEC Comment Letter Observations on the new revenue standard (Nov 2018, 14 pages)

• Implementation technology sector (April 2017, 26 pages)

• How the new revenue standard affects Tech Sector M&A deals (Jan 2017, 5 pages)

• FAQs about SEC Reporting and Transition (Aug 2017, 9 pages)

• SEC 2016 comment letter and disclosure trends, Technology (Nov 2016, 39 pages)

• Loans and Investment Guide “CECL” (Mar 2020, 282 pages)

Deloitte

• New Revenue Standard Roadmap (Nov 2024, 846 pages)

• Technology Industry Accounting Guide (March 2023, 391 pages)

• Healthtech Industry Accounting Guide (April 2024, 105 pages)

• On the Radar Revenue Recognition (December 2023, 7 pages)

Tech Spotlight/Alerts: Challenges Associated With Applying the New Revenue Standard

• Applying the Revenue Standard to Cloud Conversion or Switching Rights (June 2021, 16 pages)

• Applying the Revenue Standard to Identify the Performance Obligations in Arrangements That Include Smart Devices, Updates, and Cloud-Based Services (April 2021)

• Accounting for Cloud-Based or Hosted Software Arrangements With Variable Consideration (Dec 2019, 12 pages)

• Accounting for Implementation Services Related to a Cloud-Based or Hosted Software Arrangement (Nov, 2019, 5 pages)

• Blend-and-Extend Modifications Related to a Cloud-Based or Hosted Software Arrangement (Dec 2019, 4 pages)

• Identifying the Performance Obligations in a Hybrid Cloud-Based Arrangement (Dec 2019, 7 pages)

• Revenue Recognition - Contract Modifications (June 2020, 9 pages)

• Technology Alert - Estimating Stand Alone Selling Price for term licenses and PCS (Feb 2019, 9 pages)