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My notes on revenue recognition, IFRS, and whatever else they come up with. Thursday, February 25, 2010. Arrangements that include tangible products and software elements. The following cases illustrate the guidance in paragraphs 985-605-15-3 through 15-4 and paragraph 985-605-25-10. The cases provide guidance for purposes of allocating arrangement consideration in a multiple-element revenue arrangement that includes a tangible product and software. The case illustrate whether a product contains .
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