91-1 - issued in 1991 to provide guidance on applying generally accepted accounting principals to software transactions and to narrow the range of revenue recognition practices that were in use before.
- Evidence of an arrangement
- Fixed or determinable fees
- Not great with accounting for multiple element arrangements
- Not great with delayed payment terms
- Not great with vendor obligations
97-2 - replaced 91-1
- Specifies revenue recognition for all entities earning revenue from marketing software.
98-4 delayed effective date for VSOE aspect of 97-2
98-9 revision of 98-4
