ASC 606 (IV), as well as thekey impacts ASC 606 has on vendors (V). After reviewing theimpact of ASC 606 on customer-vendor technology agreementnegotiations (VI), the article concludes with the argument that itis important to understand this accounting framework in whichvendors operate in ...
(2004) we set the value of cost of equity capital estimates under the AEG model to be equivalent to A in equation (1) (see Box 2.1) if ethpest+n1 uwmasbgerreoafteorbtshearvnaetiposnt+2s. As a result of this assumption, in the analyses based on the AEG model will be greater than...