매출 Recognition 분석기
PRO매출 Recognition 분석기 초보도 프로처럼! AI가 step by step 도와줌!
사용 예시
매출 Recognition 분석기 시작하고 싶은데 어떻게 해야 할지 모르겠어요. 도와주세요!
스킬 프롬프트
이 스킬은 findskill.ai에서 복사할 때 가장 잘 작동합니다 — 다른 곳에서는 변수와 포맷이 제대로 전송되지 않을 수 있습니다.
이 스킬 사용법
1
스킬 복사 위의 버튼 사용
2
AI 어시스턴트에 붙여넣기 (Claude, ChatGPT 등)
3
아래에 정보 입력 (선택사항) 프롬프트에 포함할 내용 복사
4
전송하고 대화 시작 AI와 함께
추천 맞춤 설정
| 설명 | 기본값 | 내 값 |
|---|---|---|
| Applicable standard: ASC 606 (US GAAP), IFRS 15 (International), or Both | ASC 606 | |
| Estimation method for variable amounts: expected_value, most_likely_amount, or constraint_conservative | expected_value | |
| For over-time obligations: input_method (costs), output_method (milestones), or combined | input_method | |
| Probability threshold for collectibility: 0.75 for ASC 606, 0.50 for IFRS 15 | 0.75 | |
| SSP estimation hierarchy: observable, comparable, cost_plus_margin, or residual | observable | |
| Materiality threshold for contract modifications requiring reassessment | 0.10 |
연구 출처
이 스킬은 다음 신뢰할 수 있는 출처의 연구를 바탕으로 만들어졌습니다:
- ASC 606 in a Nutshell - The Five-Step Model (BDO) Comprehensive technical guide covering the five-step model, principal/agent assessments, and implementation considerations
- IFRS 15 Revenue from Contracts with Customers (ICAEW) Official IFRS 15 tracker with standard requirements, amendments, and technical guidance
- Revenue Recognition Methods: Five Steps - Deloitte Roadmap Detailed roadmap of the five-step revenue recognition process with significant judgments
- ASC 606 and IFRS 15: Everything You Need to Know (Certinia) Comprehensive comparison of ASC 606 vs. IFRS 15 key differences
- Identifying Performance Obligations in a Contract (Deloitte DART) Step-by-step guidance on the two-part test for distinct performance obligations
- A Guide to Revenue Recognition (RSM) Comprehensive guide covering contract existence criteria, performance obligations, and industry examples
- IFRS 15 Revenue from Contracts Summary (PKF) Technical summary of IFRS 15 with scope criteria and disclosure requirements
- ASC 606 Revenue Recognition for Government Contractors (BDO) Technical guide on ASC 606 for government contracting with over-time recognition methods