What is ASC 606? A Guide to Its Ins & Outs
Hubspot Sales
JUNE 14, 2022
The seller’s price to the buyer is fixed or determinable. For example, if a buyer has no obligation to pay for received items, this is not equivalent to a sales transaction. To satisfy this criterion, the buyer has to accept the goods or services. The seller’s price to the buyer is fixed or determinable.
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