Читать книгу Revenue Recognition - Renee Rampulla - Страница 39

ABC entity concludes that the contract meets the collectability criteria because it is probable that XYZ will pay substantially all of the consideration to which ABC entity is entitled for the services transfer to the XYZ (that is, for the services ABC entity will provide as long as XYZ continues to pay for the services provided).

ABC entity would then apply the remaining guidance in FASB ASC 606 to recognize revenue and only reassess the criteria if there is an indication of a significant change in facts or circumstances such as XYZ not making their required payments.