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Guide: How to Account for Contract Costs in Connection with ASC 606

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The Facts – How Does The New Standard Affect My Company?

CFO’s, controllers and management of companies should be aware and be prepared to adopt and apply changes to their accounting policies and procedures. In this guide, we will take a closer look at how ASC 606 has refined guidance under ASC 340-40 and created new rules for expense recognition.

Accounting Standard Codification Topic 606 (ASC 606) is in full force this year. All private companies are required to adopt the new standards with reporting years beginning after December 15, 2018. This means for all calendar year-end companies, beginning January 1, 2019, you will need to adopt and apply ASC 606.

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