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CONTRACT REVIEW PRACTICE AID
ASC 606 RECOGNITION AND MEASUREMENT
1Does ASC 606 apply?
If yes, move to step 2; if no, ASC 606 does not apply and assessment is complete
ASC 606 applies to all contracts
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01
To fill out if yes move to: 1. Start by reading the question carefully and understanding what it is asking. 2. If the answer to the question is 'yes', then move to the next step. 3. Fill out the necessary information or provide the required details based on the question. 4. Once you have completed filling out the information, double-check for any errors or missing fields. 5. Submit the filled-out form or response accordingly.
02
If yes move to: 1. Determine the specific condition or criteria that will trigger a 'yes' response. 2. Evaluate the given situation or scenario against the defined condition. 3. If the condition is met, proceed to the next step. 4. Take appropriate action or follow the indicated direction. 5. Continue with the subsequent steps as instructed.
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Who needs if yes move to? anyone who requires a progression or a conditional follow-up based on a particular response. It can be used in tasks, forms, surveys, or any situation where a 'yes' or 'no' answer influences the subsequent steps or actions.
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If yes move to is typically a directive in forms or applications indicating that if the answer is affirmative, the individual must proceed to a specific section or follow certain instructions related to that affirmation.
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The information that must be reported typically includes specifics related to the affirmative response, such as financial figures, additional details, or disclosures pertaining to certain conditions or regulations.
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