Many software companies, including Microsoft, could see significant changes in their revenue patterns with the rollout of the revenue recognition standard that takes effect at the end of the year, according to a new study.

The study, from the financial analysis technology company Calcbench and the blog Radical Compliance, attempts to identify which companies in the software sector are most likely to experience significant changes in their revenue patterns, and then to see what they have disclosed to investors so far about the implications of the impending standard. Microsoft officials have publicly discussed the standard at accounting conferences and conferred with the Financial Accounting Standards Board about it, but many other software companies have said little.

Register or login for access to this item and much more

All Accounting Today content is archived after seven days.

Community members receive:
  • All recent and archived articles
  • Conference offers and updates
  • A full menu of enewsletter options
  • Web seminars, white papers, ebooks

Don't have an account? Register for Free Unlimited Access