Free firm handbooks run 800+ pages of dense standards language designed for audit partners. ClearRevenue gives SaaS and AI companies the same knowledge in plain English — with interactive tools and audit-ready outputs.
Start the 5-Step Guide"The entity shall allocate the transaction price to each performance obligation identified in the contract on a relative standalone selling price basis in accordance with paragraphs 76-80..."
"Split the total contract value across each thing you promised to deliver. Each piece gets a share based on what it would cost if sold separately."
IFRS 15 and ASC 606 both follow the same 5-step model. We explain each step with real SaaS examples, zero jargon.
Is there an enforceable agreement? When does a SaaS subscription actually become a "contract"?
What exactly did you promise to deliver? SaaS bundles make this tricky.
How much will you get paid? Variable pricing, discounts, and usage-based models.
How to split the total across deliverables when you bundle products together.
When can you actually book it? Over time vs. at a point in time.
SaaS and AI companies face uniquely complex rev rec challenges. The guidance that exists today is built for auditors, not the people who actually do the work.
Published firm guidance is technically comprehensive — but written for audit partners, not the controllers and CFOs who apply it every day.
The expertise gap is real. Applying the guidance correctly takes accounting fluency most in-house finance teams don't have time to develop.
Usage-based pricing, API credits, hybrid contracts, AI output fees. The standards weren't written for modern software business models.
You're applying the standards daily but the guidance assumes you're an audit partner. ClearRevenue speaks your language.
You need to get rev rec right for fundraising, audits, and board reporting without Big 4 retainers burning your runway.
Your pricing models (API credits, token-based, output-based) don't fit the textbook examples. You need guidance that addresses how AI revenue actually works.
Reference clear, well-structured examples when advising SaaS clients. Spend less time translating standards and more time adding value.
Revenue recognition isn't one-size-fits-all. Different complexity levels call for different tools — here's how to think about which one you need.
Experienced practitioners who already know the frameworks and need the authoritative reference.
Finance teams who want to handle revenue recognition confidently without outside help — and know when they need it.
The ~20% of cases that need expert judgment: M&A, atypical contract structures, regulatory inquiries, and complex restatements.
ClearRevenue exists because the people closest to the standards profit from their complexity. We think the people doing the work deserve better.
Start the 5-Step Guide