Variable consideration: How it impacts your top and bottom line

PwC's accounting podcast · Mar 2, 2021 · 30m · transcript

Variable consideration in revenue contracts is more common than you might think, and the accounting for it can require a considerable amount of judgment. To help make sure you have the right revenue recognition, we’ve asked Angela Fergason, a partner in our National Office, to join host Heather Horn to walk through the guidance.

Topics include:

0:47 - The many forms of variable consideration. We begin with an overview of variable consideration under the new revenue guidance and share some common examples of the common types of variable consideration in a revenue contract.

6:25 - Estimating…