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About This Podcast
Insight into the operational side of revenue recognition accounting. A casual conversation between two revenue consultants with 30+ years of combined experience. Join us as we discuss the practical application of ASC 606 and hear stories of how revenue recognition is implemented in various companies and industries.
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Recent Episodes
EP42 Case Study: Levi Strauss 2023 10K
In this episode, we investigate the Levi Strauss 2023 10K to see which revenue accounting practices may impact how they recognize and report revenue.
EP41 Transfer of Control Point in Time
In Episode 40, we talked about Transfer of Control over time. Now it's time to discuss indicators that Transfer of Control has occurred at a point in time.
EP 40 Transfer of Control Over Time
The RevRec Gals are welcoming 2025 with our 40th episode! Who knew there was so much to nerd out about related to Revenue Accounting? This episode's topic is transfer of control over time. We discuss…
EP39 Concept of Distinct
Step 2 of ASC 606 is to identify your performance obligations. That task requires an understanding of how the guidance defines Distinct. Listen in as we discuss the nuances of determining if a good…
EP38 Guest Jeff Alley of Everest Systems
In this episode, we are excited to welcome Jeff Alley of Everest Systems. The discussion covers a range of topics from the challenges faced by SaaS companies to how Revenue Accountants have a similar…
EP37 Case Study: HP Instant Ink
This episode is a bit different. It's what we call a Case Study. We've taken a product or service, in this case, the HP Instant Ink Plan, and based on the information available to us, discussed what…
EP36 Portfolio Method Practical Expedient
ASC606 requires that adjustments to revenue be done at the transaction level. That's not always feasible due to a high volume of transactions or the inability to identify specific contracts to which…
EP35 Implied Performance Obligations
Join us in this episode for a discussion on implied performance obligations, the challenges they present, and where to look for them.
EP34 Remaining Performance Obligations
This episode is all about Remaining Performance Obligations, a reporting requirement for quarterly and annual reports. We talk about the challenges of identifying and reporting on performance…
EP33 Reserves and Accruals
Listen in as we dive into the topic of reserves and accruals.
EP32 Guest Angela Liu
In this episode we welcome Angela Liu to the podcast for a discussion on usage and consumption based models. Hear her insights into the options for recognizing revenue under these models along with…
EP31 Usage Based POBs
Listen in as we discuss the usage based performance obligations. Variable consideration, material rights, and SSP can all be impacted by how the deliverable is measured, tracked, and reported.
EP30 Series of Distinct Performance Obligations
Listen in as we discuss the series of distinct performance obligation guidance. This topic covers how it's defined, circumstances which may impact the timing of recognition, and methods of…
EP29 Key Metrics
Join us for a discussion on Key Metrics where we talk about challenges to defining and compiling the data.
EP28 Costs to Obtain a Contract
Join us for a conversation regarding Costs to Obtain a Contract in which we discuss criteria for identifying costs, recording costs, and practical expedients.
EP27 Credit Memos
We are back discussing the topic of Credit Memos. In this episode, we discuss the different types of credit memos and treatments as well as best practices we've seen for handling high volumes.
EP26 Collectibility and whether a Revenue Contract Exists
Listen in on our discussion around the topic of Collectibility, what factors may contribute to the assessment, and what to do when it's deemed a Revenue Contract doe not exist.
EP25 Material Rights
Join us for a discussion on material rights in which we talk how they may be presented and the challenges of determining their value.
EP24 Guest Em Daigle, host of The Closers podcast
Join us for a conversation with Em Diagle, host of The Closers podcast as we discuss the state of Revenue Accounting, the latest trends, working with other teams, and ways to advocate for more…
EP23 Principal vs Agent
Join us for a discussion on Principal vs Agent and when revenue can be recognized on a gross versus net basis.
Frequently Asked Questions
RevRecGals has published 42 episodes since March 2023, covering topics in Business, Technology.
RevRecGals is currently dormant with new episodes monthly. Average episode length is 26m.
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