Revenue: Implementation in the software sector

In depth Jul 25, 2017

We highlight the latest implementation issues specific to entities in the software industry. Read before you adopt.


Software companies continue to analyze the impact of the new revenue standard on their contracts, accounting policies, and financial statements. This publication reflects implementation developments since issuance of the standards and highlights considerations relevant in evaluating the impact of the new standard to revenue arrangements common to software companies.

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David Schmid
IFRS & US Standard Setting Leader, National Professional Services Group

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