Five areas that can impact your outcomes

Revenue recognition for SaaS

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For TMT leaders navigating complex revenue models, our latest SaaS-focused insights reveal where accounting key judgments most often are needed. From usage-based pricing and implementation services to renewal rights and equity and equity-like arrangements with customers, the rules under ASC 606 require more than compliance. They demand judgment, foresight, and coordination across functions.

Emerging and growth-stage software companies face added complexity. Whether it's distinguishing performance obligations or applying the variable consideration allocation exception, each decision affects how and when you recognize revenue. Your team needs clarity to avoid restatements or revisions and to confidently communicate growth to boards and investors. These issues can influence pricing strategy, sales operations, and overall company valuation.

Our Emerging Company Solutions team helps break down five technical focus areas through a strategic lens—equipping finance leaders with key questions to ask, critical distinctions to make, and planning considerations that support sustainable growth and transparent reporting. It’s not just about avoiding pitfalls. It’s about building trust and scaling with confidence.

Download the full report to explore all five focus areas and see how your revenue accounting approach stacks up.

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Stig Haavardtun

Technology, Media & Telecommunications - Emerging Company Solutions Technical Accounting Leader, PwC US

Christian Jester

Technology, Media & Telecommunications - Emerging Company Solutions Markets Leader, PwC US

Roshini Prasad

Technology, Media and Telecommunications - Emerging Company Solutions Leader, PwC US

Christopher Stephens

Technology, Media & Telecommunications - Assurance Leader, PwC US

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