Direct answers to the questions controllers actually ask — ASC-referenced, with worked examples and journal entries. Each one can be re-run live in ResearchIQ with page-level citations.
Incremental sales commissions are capitalized under ASC 340-40 and amortized over the period of benefit — including renewals when renewal commissions are not commensurate. Worked example with journal entries.
Whether target-company profits interest units are consideration transferred or post-combination compensation under ASC 805 turns on what the payment is for — with continued employment the decisive factor.
Advisory fees are variable consideration from a single stand-ready performance obligation satisfied over time. How the five-step model applies to AUM-based fees billed in advance or arrears.