An introduction to - Software Revenue Recognition

Software revenue recognition has not gotten easier. Understand, apply and update your knowledge of the changing practices of revenue recognition. 

Our helpful guide covers the technical and practical changes arising from the new joint IFRS & US GAAP standard, IFRS 15, revenue from contracts with customers including how to prepare for this change and understand how it affects your business.

It contains the more complex areas of Software Revenue Recognition (under both the existing rules and new standard) including:

  • Multiple element accounting
  • Post contract support/Maintenance
  • Fair-value
  • Time based and Software-As-A-Service (SaaS) revenue based models
  • Services and contract accounting
  • Volume based revenue
  • Discounts, incentives and returns

Contact us

Gareth Murfitt

Technology Sector Leader, PwC United Kingdom

Tel: +44 (0)7595 849892

Follow us