How to estimate variable consideration, Accounting Standards

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How to estimate variable consideration

Response to the following problem:

Access the FASB Accounting Standards Codification at the FASB website ( asc.fasb.org ).

Required:

Determine the specific citation for accounting for each of the following items:

1. What alternative approaches can be used to estimate variable consideration?

2. What alternative approaches can be used to estimate the stand-alone selling price of performance obligations that are not sold separately?

3. What determines the timing of revenue recognition with respect to licenses?

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Accounting Standards: How to estimate variable consideration

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Accounting Standards: How to estimate variable consideration

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