revenue-recognition
Apply revenue recognition principles (including ASC 606 / IFRS 15 concepts) so revenue is recorded when performance obligations are satisfied. Use when designing billing models, reviewing contracts, or ensuring revenue is not recognized too early or late.
- License 许可
- MIT
- 最近更新
- 2026-07-22
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- ★ 7
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01 前言 Front Matter
- name
- revenue-recognition
- description
- Apply revenue recognition principles (including ASC 606 / IFRS 15 concepts) so revenue is recorded when performance obligations are satisfied. Use when designing billing models, reviewing contracts, or ensuring revenue is not recognized too early or late.
03 SKILL.md 正文
Revenue Recognition
Overview
Revenue recognition determines when sales become revenue. Getting it wrong creates restatements, investor distrust, and broken incentives.
When to Use
- New pricing or contract models
- SaaS, multi-element, and long-term contracts
- Audit readiness and policy documentation
- Deal desk reviews with non-standard terms
Core Practices
- Identify contracts and performance obligations
- Determine transaction price (including variable consideration)
- Allocate price to obligations
- Recognize as obligations are satisfied (point in time or over time)
- Document policies and exceptions
Principles
- Cash collected ≠ revenue earned
- Side agreements and unusual terms are red flags
- Systems must support the policy, not only the invoice
- Conservative, consistent application builds credibility
Verification
- [ ] Policy matches business model and standards framework
- [ ] Non-standard deals get review
- [ ] Deferred revenue and contract assets are tracked
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