Revenue accounting reset - Presentation and disclosure

PwC's accounting podcast · Aug 5, 2025 · 33m · transcript

We continue our revenue accounting podcast miniseries with an episode focused on presentation and disclosure. From balance sheet and income statement classification to required disclosures under ASC 606, we highlight key guidance and address key areas where questions often arise in practice.

In this episode, we discuss:

1:27 – Income statement presentation of revenue

4:16 – Balance sheet presentation considerations related to revenue

9:38 – Overview of revenue disclosure objectives and the five primary disclosure areas:

11:27 – Disaggregated revenue

18:40 – Performance obligations

23:26 –…