Cut-off is not a shipping date by another name
Why delivery evidence, customer acceptance, and billing calendars diverge — and how verification teams test the gap.
Field notes
Notes from revenue recognition work — cut-off judgements, IFRS 15 sticking points, and Hong Kong closing practice.
Unbundling licences and support without a spreadsheet war
A calmer way to allocate transaction price when Hong Kong distributors sell software licences with multi-year support.
What to put in a revenue working-paper pack before auditors arrive
A practical index: contract excerpts, cut-off schedules, and judgement notes that shorten the first audit meeting.
Variable consideration: estimating without wishful thinking
Rebates, volume bonuses, and price concessions — how verification teams pressure-test the numbers that never appear on the invoice face.