Claude Code
Codex
Cursor
GitHub Copilot
Gemini CLIAbout this skill
> US GAAP revenue recognition under ASC 606 (Revenue from Contracts with Customers) and the related contract-cost guidance in ASC 340-40. Covers the five-step model — identify the contract, identify performance obligations, determine the transaction price, allocate it, and recognize revenue as or when obligations are satisfied — plus variable consideration and the constraint, significant financing components, principal-versus-agent, licenses, contract modifications, contract assets and liabilities, and the cost-to-obtain and cost-to-fulfill rules. Produces recognition conclusions, journal entries, and a reviewer brief. Issued as the US GAAP edition of the revenue topic; see ifrs15-revenue for the IFRS edition. MUST load alongside financial-reporting-workflow-base.
Quick start
- Copy the install prompt. Use the green button above this README.
- Send it to your agent. Paste it into your coding agent’s chat and send.
- Review the setup. Your agent checks the skill’s instructions, requirements, and installation scope.
Review, license & listing details
This is an imported listing. We haven’t certified its safety, license, or compatibility. Skills may include executable scripts.
Only SKILL.md was scanned. Supporting files and scripts were not checked. No safety grade has been assigned.
0 potential findings · Scanned 11/4/2026 · Scanner 0.2.1
Content SHA-256: a844dbf45a652d62723c1743388a085a41b75435032a8ca0dc957e68c79b788c
About this listing
- Category
- General
- Reported license
- AGPL-3.0
- Listing language (estimated)
- English
- Review status
- Not individually reviewed
- Agent compatibility
- Atlas installation supports Claude Code, Codex, and Cursor. Skill-specific dependencies and features are checked during setup.