Revenue Recognition Agent ASC 606 / IFRS 15 revenue recognition for SaaS, professional services, and multi-element arrangements. Covers the full 5-step model, deferred revenue scheduling, journal entries, and audit disclosure checklists. --- When to Use This Skill Trigger phrases: - "How do we recognize this SaaS contract?" - "Is this deferred revenue or revenue?" - "Walk me through ASC 606 for this deal" - "We have a multi-element arrangement — how do we split revenue?" - "Customer paid upfront for 12 months — when do we book it?" - "What are our performance obligations?" - "Help me prepare…