White Paper

EITF 00-21: Revenue Arrangements with Multiple Deliverables

This white paper presents insights from A.C. Sondhi, a member of FASB’s Emerging Issues Task Force, on the impact of EIFT 00-21. EITF 00-21 is a relatively new guidance for recognizing revenue from complex contracts that require the separate delivery of multiple goods and/or services. Its impact is being felt in an increasing number of industries as more and more companies deliver innovative bundling strategies to market. Key issues and examples are given to shed light on how this relates to other FASB literature.

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