Recognise revenue against the service period
An annual subscription paid in advance is not automatically immediate revenue. Identify what is delivered, over which period and whether the contract contains separate implementation, training or custom-development elements.
Explain MRR and ARR against the accounts
Recurring revenue indicators can differ from accounting revenue because of discounts, cancellations, usage charges or currencies. Document the indicator definitions and reconcile them to the financial records so timing and measurement differences remain understandable.
Control upgrades and other contract changes
A mid-year upgrade may change price, service and remaining term at once. Show how the new invoice relates to the change and offsets earlier billing. Reconcile sales-system changes to finance and sample upgrades, renewals and terminations so revenue cut-off follows the actual agreement.
Source and background: Externe verslaggeving voor de kleine rechtspersoon.
