Deloitte Foundation/FSA Faculty Consortium ASC 606 Implementation: SAB 74 Disclosures and First Quarter Adoption Rob Moynihan and Amy Park May 18,
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1 Deloitte Foundation/FSA Faculty Consortium ASC 606 Implementation: SAB 74 Disclosures and First Quarter Adoption Rob Moynihan and Amy Park May 18, 2018 The right to use this material without explicit written permission is hereby granted to faculty in connection with classroom use and other educational endeavors of a not for profit nature
2 Journey to implementation Key participants AICPA 16 Industry specific working groups Audit & Accounting Guides Preparers SEC Staff announcements PCAOB FASB & IASB boards Amend standard clarifications & practical expedients Auditors TRG Inform the boards of implementation issues Quarterly meetings Users ASU / IFRS 15 Issued May 2014 Copyright 2018 Deloitte Development LLC. All rights reserved. ASC 606 Implementation: SAB 74 Disclosures and First Quarter Adoption 2
3 Revenue recognition Transition A small population early adopted in 2017 (roughly 2% of the Fortune 1000) e.g., Ford, Microsoft, Alphabet, First Solar, General Dynamics, Raytheon, United Health, Workday, Power Integrations Remaining US public companies with calendar-year ends generally filed using Topic 606 for the first time in late April or early May 2018 Approximately 85% of the Fortune 1000 elected the modified retrospective transition method (no restating of prior year information) Copyright 2018 Deloitte Development LLC. All rights reserved. ASC 606 Implementation: SAB 74 Disclosures and First Quarter Adoption 3
4 Impact across industries Application of the ASU may change The timing and amount of revenue recognized The timing of the recognition of customer-related costs The manner in which an entity discloses its revenue recognition practices Degree of change varies largely based on industry Industries where accounting practices/policies could change significantly: Aerospace & Defense Automotive Life Sciences Media & Entertainment Oil & Gas Power & Utilities Real Estate Technology Telecom SEC registrants were required to disclose the expected effects of adopting the ASU as they become known (SEC SAB Topic 11.M) Copyright 2018 Deloitte Development LLC. All rights reserved. ASC 606 Implementation: SAB 74 Disclosures and First Quarter Adoption 4
5 Revenue recognition Industry impact Impact on timing, recognition and presentation: Approximately 50% of companies disclose that no material impact is expected from 606 Industries more likely to say material impact Travel & Hospitality (loyalty points, mileage credits, contract costs) Technology (acceleration of revenue in integrated product offerings, commissions) Aerospace & Defense (measurement of progress during the contract) Industries with more of a mixed impact Financial Services (gross vs net, contract costs) Industrial Products (presentation of payments to customers) Industries more likely to say no material impact Energy Life Sciences & Healthcare Real Estate Investment Trusts Copyright 2018 Deloitte Development LLC. All rights reserved. ASC 606 Implementation: SAB 74 Disclosures and First Quarter Adoption 5
6 Revenue recognition SEC comment themes Disaggregation of revenues Whether a contract contains a significant financing component Why the measure of progress selected (within step 5 of the revenue model) is appropriate Significant judgments about when control transfers to the customer Principal vs agent considerations Significant payment terms Amortization period/method used for capitalized contract costs Copyright 2018 Deloitte Development LLC. All rights reserved. ASC 606 Implementation: SAB 74 Disclosures and First Quarter Adoption 6
7 About Deloitte Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee ( DTTL ), its network of member firms, and their related entities. DTTL and each of its member firms are legally separate and independent entities. DTTL (also referred to as Deloitte Global ) does not provide services to clients. In the United States, Deloitte refers to one or more of the US member firms of DTTL, their related entities that operate using the Deloitte name in the United States and their respective affiliates. Certain services may not be available to attest clients under the rules and regulations of public accounting. Please see to learn more about our global network of member firms. Copyright 2018 Deloitte Development LLC. All rights reserved.
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