The following questions and answers are intended to address many of the common questions asked regarding contributions received and contributions made. They do not anticipate every situation. Reading the standards is encouraged, and additional implementation guidance is available therein. For help with specific facts and circumstances, reach out to a trusted CPA adviser or the AICPA Technical Hotline.
Conditions, Restrictions, and Timing of Revenue Recognition
Q: Could you provide a clear distinction between a barrier and a restriction?
A: A