SAP Revenue Accounting (RAR)

SAP Revenue Accounting and Reporting (RAR) — the S/4HANA engine that implements the ASC 606 / IFRS 15 revenue standard: revenue accounting items, contract combination, performance-obligation derivation, standalone-selling-price allocation, fulfillment-based recognition, contract assets/liabilities, and parallel ledgers.

The accounting standard this implements is documented separately under Finance — see Revenue Recognition — ASC 606 vs IFRS 15. Read the two together to assess whether a RAR configuration correctly applies the standard.

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