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Variable consideration under the new revenue standard (ASC 606)

PwC

PwC
PricewaterhouseCoopers

Runtime: 5:26

Learn more at PwC.com - https://pwc.to/2AIQcFo

Upon adoption of the new revenue standard, entities will need to consider the impact of variable consideration. This is a significant change from existing GAAP and will require entities to estimate the amount of consideration it is expected to receive. This estimate includes considering any constraints on the consideration. Matthew Albert discusses each of these topics and how to think through them upon adoption of ASC 606.

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