United States

Changes coming for Manufacturing revenue recognition


Learn how revenue recognition for Manufacturing organizations could be affected by the new guidance issued by the Financial Accounting Standards Board. The new guidance will replace virtually all the revenue recognition guidance previously applied by Manufacturing organizations.

Certain aspects of an Manufacturing organization’s revenue recognition that could be substantially affected by the new guidance include: 

  • Sales involving distributors
  • Bill-and-hold arrangements
  • Warranties

In addition, the new guidance increases the amount of qualitative and quantitative revenue-related information that an Manufacturing organization will have to disclose in its financial statements.

To read our summary, “Changes coming for Manufacturing revenue recognition,” go to Revenue Recognition: Industry insights, then select the “Manufacturing” option.

For more information, contact your RSM representative or Karen Kurek, national Manufacturing industry leader, at 312.634.3920.


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