Ideas & Insights

A recent ASU addresses the accounting by a private-company franchisor for certain pre-opening services provided to a franchisee.

A recent proposal would simplify how private-company franchisors analyze their performance obligations in accordance with ASC 606.

RSM’s approach to implementing new standards differs because we take a practical, hands-on approach; our depth and experience sets us apart.

FASB to propose deferring the effective dates of ASC 606 for private franchisors and ASC 842 for certain entities.

A white paper about how entities in the life sciences industry may be affected by the new revenue recognition guidance in ASC 606.

A white paper about how entities in the health care industry may be affected by the new revenue recognition guidance in ASC 606.

A white paper about how asset managers may be affected by the new revenue recognition guidance in ASC 606 and cost guidance in ASC 340-40.

Compliance with the revenue recognition standard may be more challenging and require more effort than many companies realize.

A white paper that discusses topics member-owned private clubs should consider when applying the new revenue recognition guidance.

Even though the tax rules have not changed, a change in book recognition could create a change in the tax method of accounting.

Our comprehensive guide on ASC 606 includes in-depth discussion and many examples on the new revenue recognition model.