Groups operating from Korea often centralize Stripe, Toss, or custom billing while legal contracts sit with local entities. Recognition checks fail when samples ignore that split.
Begin each sample with the contracting entity on the order form, not the merchant ID on the payment processor. Then confirm which ledger books the deferred balance. If cash hits a shared clearing account, document the intercompany push that should have moved revenue rights.
Performance obligations across languages
Bilingual contracts are common. Your checklist should require a consistent English (or Korean) obligation summary signed off by someone who can read both versions. We have seen “implementation support” disappear in one language while remaining billable in the other — a quiet second obligation.
FX on deferred balances
When the billing currency differs from the functional currency of a Yeongam- or Seoul-based entity, decide whether remeasurement hits the deferred account or a separate FX line. Pick one policy and sample for compliance; mixing approaches inside one close is a frequent review finding.
For a structured practice path, see the multi-entity week in our flagship course.