Guidelines perhaps are under development for ascertaining appropriate matching Costs in the light of proposed separation of Revenue into product or service obligations over a period of time and Revenue attributable for the accounting year and reportable at the end of the Accounting period. This influences ( reportable on a periodical basis ) analytics on Product &/ Service Contributions and Profitability thereof . I am of the opinion that Technology Complexities which are not basically susceptible for the aforesaid separation have to be looked into and Industry- specific guidelines , need to be evolved.,Post implementation data ( after adopting Standard and guidelines ) may require analysis for standard deviations and corrections thereof.
Tax treatment implications related to New Revenue Recognition and are also to be considered for generating appropriate solutions in a progressive manner based on feedback and surveys.