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Section 6110: Revenue Recogtion
[U.S. GAAP Codification Topic]
605 Revenue recognition
605-10 Overall
605-15 Products
605-20 Services
[SEC Rules]
SEC Staff Accounting Bulletin Topic 13
1. SEC Staff Accounting Bulletin (SAB) No. 104
(1) In December 1999: SAB 101 added new Topic 13 to the SAB Codification
(2) In December 2003: SAB 104 revised Topic 13
(3) SAB Topic 13: Revenue Recognition
2. Revenue Recognition Issues
(1) Revenue recognition, general
(2) Persuasive evidence of arrangement
(3) Delivery and performance
(4) Fixed or determinable sales price
3. Delivery and performance
(1) Bill and hold arrangements
(2) Customer acceptance
(3) Inconsequential or perfunctory performance obligations
(4) License fee revenue
(5) Layaway sales arrangements
(6) Nonrefundable up-front fees
(7) Deliverables within an arrangement
4. Fixed or determinable sales price
(1) Refundable fees for services
(2) Estimates and changes in estimates
(3) Contingent rental income
(4) Claims processing and billing services
5. SEC Staff Accounting Bulletin Codification
Topic 1: Financial Statements
Topic 2: Business Combinations
Topic 3: Senior Securities
Topic 4: Equity Accounts
Topic 5: Miscellaneous Accounting
Topic 6: Interpretations of Accounting Series Releases and Financial Reporting Releases
Topic 7: Real Estate Companies
Topic 8: Retail Companies
Topic 9: Finance Companies
Topic 10: Utility Companies
Topic 11: Miscellaneous Disclosure
Topic 12: Oil and Gas Producing Activities
Topic 13: Revenue Recognition
Topic 14: Share-Based Payment
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