About this guide 关于本指南□ BCG 2.5.16 through BCG were added to provide guidance on acquired revenuecontracts with customers subsequent to the adoption of ASC 606.□ Former BCG 2.5.20 through BCG were removed. The related guidance prior toadoption of ASC 606 was superseded.□ BCG and BCG...
If there were other performance obligations, revenue would be allocated to each based on relative standalone selling price (ASC 606-10-65-1). Relevant guidance ASC 730-20-05, Research and development arrangements, this subtopic provides guidance on research and development arrangements. R...
ASC 606-10-20 definition of revenue: Inflows or other enhancements of assets of an entity or settlements of its liabilities (or a combination of both) from delivering or producing goods, rendering services, or other activities that constitute the entity's ongoing major or central operations....