Revenue Recognition Concepts
Overview of SAP RAR
IFRS 15 & ASC 606 Overview
SAP RAR Architecture
Position of RAR in S/4HANA Finance
Contract-Based Revenue
-
Multiple Element Arrangements
-
Subscription & Service Revenue
-
Variable Consideration
-
Contract Modifications
Integration with SAP SD
Integration with SAP FI
Integration with SAP CRM / BRIM
Revenue Accounting Items (RAI)
Event-Based Revenue Processing
Revenue Contracts
Performance Obligations (POB)
Standalone Selling Price (SSP)
Allocation of Transaction Price
Contract Assets & Contract Liabilities
Deferred Revenue
Revenue Posting Logic
Accounting Entries in FI
Universal Journal Integration
Allocation Methods
Time-Based Recognition
Event-Based Recognition
Fulfillment Events
Catch-Up Adjustments
Contract Modifications
Prospective vs Retrospective Changes
Revenue Reallocation
Reversals & Corrections
Revenue Posting Runs
Reconciliation with FI
Period-End Adjustments
Audit & Compliance Checks