• Overview of Revenue Recognition Basics
• Basics of Software Revenue Recognition, including:
  •  Four Criteria for Recognition
  • Vendor Specific Objective Evidence
  •  Post Contract Support
  •  Impact of Customization and Modification on Revenue Recognition
•  Hosting Arrangements
•  Non-software related Multiple Element Arrangements
  • Separability of Elements
  •  Evidence of Value
•  Emerging Issues in Revenue Recognition

Speakers:   

• Gale Moore, Partner of SingerLewak
• Jim Pitrat, Partner of SingerLewak

Gale Moore, Partner of SingerLewak

Gale Moore is a partner in SingerLewak’s Orange County Assurance & Advisory practice.  She focus's on the following industries and focus:  public companies, services, real estate, technology, manufacturing & distribution.  Gale has more than 20 years of experience specializing in public and real estate-based companies, including Real Estate Investment Trust reporting and compliance. Her background includes assisting companies with capital market transactions, IPOs, and participating on SOX readiness teams in reviewing control documentation, remediation plans, and testing approaches. She was formerly a director with Deloitte & Touche LLP and has experience as a corporate controller, a position that gave her valuable insight into the internal control process.

Jim Pitrat, Partner of SingerLewak

Jim Pitrat leads SingerLewak’s Assurance & Advisory practice where he oversees firm-wide assurance & advisory initiatives.  He focus's on the following industries and focus: technology, media & entertainment, life sciences and manufacturing & distribution.  Jim has experience with both private and publicly traded companies and has also advised on cost management, internal controls, corporate restructurings, and mergers and acquisitions. Jim has client service responsibilities in the business sectors of investor-backed private companies and public companies.