The global Revenue from contracts with customers guide is a comprehensive resource for entities accounting for revenue transactions under ASC 606 and IFRS 15.
This guide was partially updated in March 2020.
PwC’s Revenue from contracts with customers guide addresses each step of the five-step revenue recognition model, along with guidance and illustrative examples to navigate practical application issues. It also addresses the recent FASB guidance that clarifies the measurement and classification of share-based payment awards issued to a customer.
To download the guide onto an iPad, please open the PDF. Once open, click on the Action button, which appears as a square icon with an upwards pointing arrow. From within the action menu, select the “Copy to iBooks” option. The guide will then be saved to your iBooks app for future access.