软件公司ASC 606:常见问题 & 提示
The deadline for private companies to file annual financial statements under revenue recognition standards (ASC 606) can be stressful for any business.
ASC 606是自那以来会计领域最大的发展 萨班斯-奥克斯利法案这或许是过去100年里教育标准发生的最大变化. 对于各种规模的组织来说，这就像过山车一样.
什么是ASC 606(会计准则编纂)?
ASC 606是一个合规标准，概述了公众如何, private and non-profit companies should conduct revenue recognition in regards to entering 合同s with customers in exchange for goods or services.
It was created in May 2014 with the goal of reducing the amount of inconsistencies in how different types of businesses track and report revenue for the same product or service.
为什么ASC 606对软件公司很重要?
对于落后的公司, 年终财务报告是在期限内达到ASC 606标准的最后机会. Many emerging software companies fall into this category — and may already be experiencing a painful start to the year. Non-compliance or errors on those year-end statements will require time-intensive restatements.
诸如此类的问题会在内部和外部造成额外的压力, 其中一些最严重的后果源于不遵守公认会计准则.
It’s time for a long hard look at your progress with adopting the new ASC 606 standards and implementing them into your ERP解决方案. 也可能是时候寻求帮助了.
软件公司努力采用ASC 606的痛点
1. ASC 606的变化影响业务的各个方面
The Financial Accounting Standards Board (FASB) has redefined everything from revenue allocation to cost deferral.
这意味着金融界的每一个人, 会计, 销售, 交付, 产品管理, and marketing has to change the way they think about revenue recognition — and how they work as a result.
2. ASC 606可能会迫使会计决策对整个业务产生连锁反应
例如, 当一家公司改变其会计政策，提前确认许可收入时, 财务报表变得起伏不定.
这使得比较年度报表变得困难, 预测收入和战略计划. 结果是, moving to a subscription model may become more attractive and organizations may accelerate those plans.
3. 实现ASC 606可能会非常复杂，非常迅速
Organizations may have additional records to configure within their enterprise resource planning (ERP) system.
高度可变的软件事务模型可能需要广泛的适应. 合并和收购也会增加问题的复杂性, as the different entities might have different policies and configurations that must be aligned.
所有这些都可能很快让营收团队陷入困境. 与此同时，时间还在流逝.
确保成功实施ASC 606所需要做的一切
1. 让整个组织为变革做好准备
销售, 营销和产品团队必须对您的产品有更深入的了解, 你是如何销售和打折的, 以及什么时候，如何传递.
他们还需要了解他们的实践如何在 ASC 606.
例如，世界杯竞猜体彩投注的一个客户是一家领先的大型机软件提供商. 当我们帮助该客户按照新的ASC 606标准实施NetSuite时, the organization had to reassess its software 交付 model — especially around end-of-year 销售.
如果销售团队没有完全掌握ASC 606下的公司政策, 他们可能完成的交易根本不符合ERP中配置的参数. This creates frustrating additional work for the revenue team and poses the risk of error-prone manual recognition.
我们的大型机软件客户端, 世界杯竞猜体彩投注 engaged many stakeholders to help them understand how the business will recognize revenue going forward and how financial statements will change.
必须让决策者跟上进度, 以及所有依靠收入数字来制定预算的部门的成员, 佣金和绩效指标.
2. 审查所有合同，以确定您将遵循ASC 606的会计政策
在你继续前进之前，你必须明白你已经得到了什么.
All existing 销售 revenue 合同s need to be reviewed by qualified individuals to understand the details of each agreement. This can be especially challenging for growing organizations that may have started out with non-standardized 销售 practices and acquired other companies over time.
你可能有数百份合同, 每一个都有一套独特的条款和协议，必须进行评估和处理. 这项审查也可能揭示额外的需求, 例如公允价值定价研究, 这必须完成，以获得遵守.
合同审查中收集的信息将帮助你的收入团队, 会计 and auditors settle on which ASC 606 revenue recognition methods to adopt in your implementation.
3. 计划您的实现路线图
在很多方面, implementing ASC 606 within your ERP translates to the internal migration of all of your 合同s to the new method.
Start by conducting an analysis and modeling to identify the necessary configuration and customization work.
例如, 使用NetSuite的高级收入模块(ARM), 以下记录可能需要添加, 变化, 和更新:
- 收入类别
- 收入确认规则
- 预测收入确认规则
- 公允价值公式
- 公允价值价格表
您可能还需要对项目主配置进行修改, 交易维度, and any standard or custom fields; as well as any scripts and settings that assist with automation.
要有清晰的视野, you can then outline a strategic plan that makes the most effective use of the time and resources at hand.
4. 执行你的实施计划
除了ERP的配置和定制, 您可能需要对其他系统进行调整.
一定要确定并解决你的以下工作中任何必要的工作:
- 客户关系管理(CRM)平台
- 配置CPQ软件
- SRP (Services Resource Planning)解决方案
- 和更多的
5. 继续维护您的配置并改进实践
As your organization grows and 变化, your ERP configuration will have to be tweaked and adjusted.
Any shift in your product mix, customer base or 销售 model may require configuration maintenance. 新收购的产品可能不完全符合ASC 606标准, 或者他们可能采用了不同的ERP配置.
The reality is that the still-developing impact of ASC 606 and the rapid evolution of the software industry both point towards a need for regular NetSuite maintenance from here on out.
达到ASC 606标准
您的组织是否已经完全采用ASC 606, 在可预见的未来，你的ERP系统仍有大量工作要做.
随着提交财务报表的最后期限逼近, 现在是时候加倍(或三倍)您的ASC 606合规工作了. 甚至可能是时候拉响求救警报了.
Engaging an experienced partner that can guide you — or even handle the work for you — can ease the pressure, 这样你就可以专心经营生意了.
您的ASC 606转换需要帮助?
世界杯竞猜体彩投注 已帮助众多上市和私营公司完成ASC 606的转换.
我们还与软件公司在广泛的技术领域有丰富的合作经验, 营运及财务计划.
世界杯竞猜体彩投注的专家团队 to manage the entire transition on your behalf — or handle discrete tasks like 合同 review, 系统分析或配置评估.
