The Big 4 wrote 900-page guides designed to confuse you into hiring them. ClearRevenue gives SaaS and AI companies the same knowledge in language humans actually use.
Start the 5-Step Guide"The entity shall allocate the transaction price to each performance obligation identified in the contract on a relative standalone selling price basis in accordance with paragraphs 76-80..."
"Split the total contract value across each thing you promised to deliver. Each piece gets a share based on what it would cost if sold separately."
IFRS 15 and ASC 606 both follow the same 5-step model. We explain each step with real SaaS examples, zero jargon.
Is there an enforceable agreement? When does a SaaS subscription actually become a "contract"?
What exactly did you promise to deliver? SaaS bundles make this tricky.
How much will you get paid? Variable pricing, discounts, and usage-based models.
How to split the total across deliverables when you bundle products together.
When can you actually book it? Over time vs. at a point in time.
SaaS and AI companies face uniquely complex rev rec challenges. The guidance that exists today is built for auditors, not the people who actually do the work.
KPMG, PwC, Deloitte, and EY publish enormous guides that are technically complete but practically useless for day-to-day decisions.
The complexity is the business model. If you could understand it yourself, you wouldn't need to pay $600/hr for someone to explain it.
Usage-based pricing, API credits, hybrid contracts, AI output fees. The standards weren't written for modern software business models.
You're applying the standards daily but the guidance assumes you're an audit partner. ClearRevenue speaks your language.
You need to get rev rec right for fundraising, audits, and board reporting without Big 4 retainers burning your runway.
Your pricing models (API credits, token-based, output-based) don't fit the textbook examples. You need guidance that addresses how AI revenue actually works.
Reference clear, well-structured examples when advising SaaS clients. Spend less time translating standards and more time adding value.
ClearRevenue exists because the people closest to the standards profit from their complexity. We think the people doing the work deserve better.
Start the 5-Step Guide