Field notes
Notes from contract samples and close calendars
Short pieces on recognition questions we see repeatedly — written for controllers and finance leads, not for generic productivity reading.
When a setup fee is really part of the subscription
How finance teams in Taiwan should think about onboarding fees that only exist because a customer bought a recurring plan.
Reading side letters before you trust the rate card
Discount emails, credit memos, and verbal promises can quietly rewrite the transaction price your ledger still shows at list rate.
Cut-off around anniversary renewals
Why month-end and renewal dates collide for subscription businesses, and how to keep deferred balances honest.
Shared contracts across Taiwan entities
When one legal entity bills and another delivers, revenue recognition needs a story both controllers can tell.
Preparing a revenue binder auditors will actually open
A binder structure that answers IFRS 15 questions without sending auditors hunting through email threads.