Pwc's Cfodirect Podcast

Every Tuesday in June, Angela Fergason is taking over the podcast to share the latest in her areas of specialty — including recent trends in revenue, how to consider whether your company is a principal or agent when recognizing revenue, software costs, and restructurings.To kick off the series, Angela shares insights on current trends in the accounting for revenue transactions.In this episode, you’ll hear discussion of:1:38 - An overview of accounting for revenue4:16 - “Everything as a Service” (XaaS) arrangements and their embedded complexities, including interaction with the lease accounting model12:38 - Revenue contract modifications, including scope reductions17:32 - The non-cash consideration revenue model, including equity payments for both vendors and customers as well as interaction with stock-based compensation guidance23:04 - Considerations when revenue arrangements include significant financing26:05 - SEC comment letter trends and final advice on accounting for revenueFor more information, read our