Analisador de Reconhecimento de Receitas
PROAnalisa contratos de cliente para conformidade ASC 606 e IFRS 15. Identifica obrigações de performance, estima preços de transação, aloca receita e cria documentação pronta para auditoria.
Exemplo de Uso
Tenho um contrato de SaaS complexo. Como reconheço a receita corretamente?
Prompt do Skill
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Personalização Sugerida
| Descrição | Padrão | Seu Valor |
|---|---|---|
| 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 |
Fontes de Pesquisa
Este skill foi criado usando pesquisa destas fontes confiáveis:
- 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