API Analytics
Audit-ready methods for subscription revenue — from contract pulls to deferred balance walkthroughs.
“We stopped treating billing exports as the source of truth and started reconciling them to the contract register first.”
Flagship path
Subscription Revenue Recognition Audit
A paced program for auditors and finance leads who need to test performance obligations, usage-based fees, and modification accounting without drowning in spreadsheet noise.
- Map billing events to IFRS 15 / ASC 606 steps
- Build sample-based recognition checks that survive review
- Document API and ledger evidence for Korea-based and multi-entity groups
Why teams stay
What you actually practice
Contract-first sampling
Work from signed terms and order forms before touching MRR charts. Reduce false positives when usage meters disagree with invoices.
Recognition walkthroughs
Walk deferred and unbilled balances period by period, with explicit links between API event IDs and journal lines.
Reviewer-ready workpapers
Templates that show the check performed, the exception rule, and the clearing evidence — written for partners and external auditors.
From the desk
Recent reading
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