revenue-recognition - Analyze Revenue Recognition Under ASC 606
Analyzes revenue recognition policies under ASC 606, including performance obligations, variable consideration, contract modifications, disclosures, and red flags.
Tags
Updated: 2026-10-07Capabilities
What this skill does
- Assess ASC 606 application
- Identify performance obligations
- Analyze variable consideration
- Evaluate contract modifications
- Analyze revenue disaggregation
- Assess contract balances
- Detect recognition red flags
- Compare peer policies
- Review revenue disclosures
Inputs
- Company ticker or name
- Analysis periods
- Industry classification
- Analysis focus
- Peer companies
- SEC filings and XBRL data
Outputs
- ASC 606 policy assessment
- Revenue disaggregation analysis
- Contract balance analysis
- Remaining performance obligations analysis
- Red flag findings
- Peer comparison findings
- Cited source references
Requirements
- SEC EDGAR XBRL access
- financial-data-api dependency
- sec-edgar-fetch dependency
- Web access
- Massive.com API key
- FRED API key