Understanding Material Rights on SKUs and How They Derive Implied Performance Obligations under ASC 606 / IFRS 15

by Yogesh Pachpute
Posted on October 9, 2025
RMCS

Under ASC 606 and IFRS 15, a Material Right represents a customer option to acquire additional goods or services at a price that is significantly lower than the standalone selling price (SSP) — essentially providing […]

by Yogesh Pachpute
Posted on September 9, 2025
RMCS

When it comes to revenue recognition under ASC 606 and IFRS 15, one of the most critical steps is identifying performance obligations within customer contracts. While some obligations are clearly spelled out in sales orders […]

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Implied Performance Obligations

Understanding Material Rights on SKUs and How They Derive Implied Performance Obligations under ASC 606 / IFRS 15

Explicit vs. Implied Performance Obligations: Getting Revenue Recognition Right Under ASC 606 and IFRS 15