Software Revenue Recognition
A Roadmap to Applying ASC 985-605
We are pleased to present the third edition of Software Revenue Recognition: A Roadmap to Applying ASC 985-605. As software technology continues to evolve, entities are continually confronting new challenges in recognizing revenue for software arrangements. In addition, as the FASB and IASB continue to converge their guidance on revenue recognition, many entities have begun to assess how the proposed changes may affect them. This Roadmap equips entities with the knowledge to meet these challenges head on.