icône Blog

L'IA dans la finance

Intelligence artificielle (IA)

L'impact de l'IA dans le secteur financier : comment l'apprentissage automatique transforme le secteur

Le secteur financier connaît actuellement une véritable révolution, portée par les progrès fulgurants de l'intelligence artificielle (IA) et de l'apprentissage automatique (AM). Ces technologies ne sont pas de simples mots à la mode. À l'avant-garde de cette...

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asc 606 revenue recognition

Comptabilisation des produits

ASC 606 Revenue Recognition Explained: The 5-Step Framework

What is ASC 606 revenue recognition? ASC 606 revenue recognition directs organizations to recognize revenue when the promised goods or services are transferred to the customer. The amount of revenue recognized should...
healthcare billing automation

Facturation et monétisation

Billing Automation for Healthcare Companies

Healthcare companies that sell software, devices or services to other businesses face billing complexity that sits at the intersection of healthcare-specific requirements and enterprise billing demands. HIPAA compliance applies to billing data...
revenue recognition for AI-priced products

Intelligence artificielle (IA)

Revenue Recognition for Consumption-Based and AI-Priced Products

Consumption-based revenue, where customers pay for what they use rather than a fixed periodic fee, creates specific ASC 606 challenges that seat-based SaaS models rarely face: variable consideration that varies in every...
telecom billing automation

Facturation et monétisation

Billing Automation for Telecom and UCaaS Companies

Telecom and unified communications companies have been dealing with usage-based billing complexity longer than almost any other industry. Call detail records, per-minute pricing, carrier interconnect charges and multi-component invoices are not new...
ar automation for finance

Comptes clients

AR Automation for Enterprise Finance

Nearly 80% of enterprise finance teams still handle significant accounts receivable processes manually, according to BillingPlatform's 2025 State of AR Automation survey. The cost shows up in DSO that drifts above benchmark,...
contract modification ASC 606

Facturation et monétisation

Contract Modifications Under ASC 606: The Three-Scenario Framework

A contract modification under ASC 606 is any change in the scope or price of a contract that is approved by both parties. How you account for it depends on whether the...
professional services revenue recognition

Comptabilisation des produits

Professional Services Revenue Recognition Under ASC 606: Over Time, Point in Time, and When the Answer Changes

Professional services revenue recognizes either over time or at a point in time, depending on which of three criteria in ASC 606-10-25-27 the arrangement satisfies. Most professional services firms use criterion (c):...
Revenue Recognition for Usage-Based Billing Contracts

Comptabilisation des produits

Revenue Recognition for Usage-Based Billing Contracts

Revenue recognition under ASC 606 and IFRS 15 is more straightforward for subscription contracts than most people expect. A customer pays $1,200 for annual software access, you recognize $100 per month as...
usage-based billing vs subscription-based billing

Gestion des abonnements

Usage-Based Billing vs. Subscription Billing: How to Choose the Right Model

Most pricing conversations start with the wrong question. For example, organizations may debate whether to charge $99 or $149 per month, whether to offer annual discounts, or to add a free tier....
Qu'est-ce que la facturation à l'utilisation ?

Facturation en fonction de la consommation

Qu'est-ce que la facturation à l'utilisation ?

Compte tenu de la multitude de modèles de facturation disponibles, il n'est pas rare qu'on nous pose la question suivante : qu'est-ce que la facturation à l'utilisation ? En termes simples, la facturation à l'utilisation permet aux utilisateurs de ne payer que ce qu'ils...
asc 606 principal vs agent

Comptabilisation des produits

ASC 606 Principal vs. Agent: How to Determine Whether to Recognize Revenue Gross or Net

When a company arranges the delivery of a good or service provided by a third party, ASC 606 requires it to determine whether it is a principal, recognizing revenue at the gross...
ASC 606 practical expedients

Comptabilisation des produits

ASC 606 Practical Expedients: What They Allow, What They Don’t, and Where They Get Misapplied

ASC 606 provides several practical expedients, which are optional simplifications that reduce the cost of applying the standard in specific circumstances. Each has specific qualifying conditions. The expedients cover: right-to-invoice recognition (ASC...