Revenue research workspace | LocalGAAP UK

A governed UK reporting research perimeter for revenue, including current authority, facts, transition, professional judgment, review, and group-reporting impact.

Public scope

Structured context for people and machine readers.

This is a public product and knowledge surface. Illustrative workflows do not establish a professional conclusion, legal or tax advice, guaranteed outcome, or live customer implementation.

  • Entity and legal perimeter
  • Current authoritative sources
  • Judgments, elections, and transition
  • Presentation and disclosure
  • Reviewed group impact

Public knowledge 01

Decision areas

  1. 01

    Customer contract scope and enforceable rights

  2. 02

    Promises, distinct goods or services, and performance obligations

  3. 03

    Transaction price, variable consideration, and allocation

  4. 04

    Point-in-time or over-time recognition and progress measures

  5. 05

    Contract changes, principal-agent questions, and disclosures

Public knowledge 02

Evidence packet

  1. 01

    Executed contracts, amendments, pricing approvals, and side agreements

  2. 02

    Delivery, acceptance, milestone, usage, and billing records

  3. 03

    Variable-consideration data and estimation controls

  4. 04

    Transition population, comparative data, and policy history

Public knowledge 03

Governed outputs

  1. 01

    Contract and performance-obligation assessment

  2. 02

    Recognition and transition position

  3. 03

    Journal, disclosure, and control change plan

  4. 04

    Reviewed local-to-group accounting map

Public knowledge 04

Source-to-workflow route

  1. 01

    Primary source

  2. 02

    Entity facts

  3. 03

    Professional assessment

  4. 04

    Reviewer decision

  5. 05

    Group impact