Revenue Recognition (ASC 606 / IFRS 15)

How to Record On-Site Security Consultation Revenue

Recognizing revenue for professional services related to on-site physical or digital security assessments.

Account NameTypeDebit ($)Credit ($)
Accounts ReceivableAsset4,500.00-
Professional Services RevenueRevenue-4,500.00

💡 Accountant's Note

Revenue is recognized upon delivery of the final security assessment report or completion of the site visit.

Practitioner & Systems Framework

💻 ERP Architecture

Professional Services Automation (PSA) tool linked to project milestone completion.

⚠️ Audit Flags

Revenue recognized before the delivery of the final report.

📄 Required Documentation

Final assessment report, consultant timesheets, and customer acceptance form.

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Expert Analysis by Qusai Ahmad

General Accountant Supervisor & IFRS Specialist

Specialized in SAP GUI automation and Middle Eastern tax compliance. Building digital tools for the next generation of finance leaders.

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