Demystifying Revenue Recognition for Tech Companies and Their Investors Rebroadcast

calendar icon May 10, 2022

Join us on May 10th for our rebroadcast of Demystifying Revenue Recognition for Tech Companies. Though it’s been in effect for a few years, ASC 606 still carries some ambiguity, in particular for our private equity clients and their portfolio companies. Cherry Bekaert’s advisors are here to help break down the reporting differences as well as provide recommendations related to the changes.

We’ll explore

  • Deferred Commissions and Commission Structures
  • Key Terms in a Contract
  • Subscriptions vs. Term-Based Licenses
  • Free Trial Periods
  • Differences Between a Principal and an Agent
  • How to Determine Expected Use
  • Impact of ASU 2021-08 on Deferred Revenue During Business Combinations


  • Understand differences between a term-based license and a subscription
  • Understand how 606 makes companies defer commissions and over what period
  • Be able to identify challenges with identifying and allocating performance obligations