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Revenue Recognition Step 6 – Revenue Recognition and Licensing Arrangements
Posted by David Lewin on Thu, Dec 8, 2016 @ 08:03 AM

Topic 606 introduces a 5-step process for the recognition of revenue that applies to all entities that have contracts with customers within its scope. Entities that license intellectual property (licenses) through contracts with customers also apply the 5 steps but have some special considerations that are applicable to the unique nature of licenses.

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Topics: Revenue Recognition Standard, Revenue recognition, David Lewin, Licensing Arrangements

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