Revenue Recognition Insights

Plain-English guidance on
IFRS 15 & ASC 606

Practical articles for startup controllers, revenue accountants, and first-time CFOs navigating SaaS revenue recognition.

March 22, 2026 · 11 min read

How to Estimate Standalone Selling Price (SSP) for SaaS Contracts — A Plain English Guide

Standalone Selling Price is the #1 blind spot in revenue recognition. This guide walks through all three SSP estimation methods, shows you which to use when, highlights common mistakes, and includes a worked example.

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March 21, 2026 · 9 min read

Revenue Recognition Challenges Unique to AI Startups

AI business models break most of the assumptions baked into IFRS 15 and ASC 606. Usage-based pricing, bundled training data, outcome-based fees, and model updates create recognition puzzles traditional SaaS guidance never anticipated.

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