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SOP 97-2: Current Issues in VSOE Accounting

A Technical Brief Presented by: Ashwinpaul (Tony) C. Sondhi, PhD.

Ashwinpaul “Tony” C. Sondhi is currently a member of the Emerging Issues Task Force (EITF) of the Financial Accounting Standards Board (FASB). This technical brief examines various issues for establishing Vendor Specific Objective Evidence (VSOE) including pricing, upgrades, historical evidence, and managing VSOE in multiple-element arrangements.

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