The new revenue recognition standard (ASC 606)

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Impact on valuation

The standard provides a comprehensive, industry-neutral revenue recognition model intended to increase financial statement comparability across companies and industries and significantly reduce the complexity inherent in today’s revenue recognition guidance.

The new standard may significantly affect the current revenue recognition practices of many companies’ key performance measures which are based on sales, revenues and profitability.

Revenue recognition - impact on valuation

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Revenue Recognition Standard, ASC 606 - PwC

Revenue recognition

Access to additional resources and insights on the new standard.

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