Revenue recognition change
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Filing comparison
CAPRICOR THERAPEUTICS, INC. changed its revenue recognition disclosure
The Company’s arrangements may include fixed consideration, such as upfront payments and milestones, as well as variable consideration, such as sales-based royalties and shared revenues.
Evidence
- New language
- The Company’s arrangements may include fixed consideration, such as upfront payments and milestones, as well as variable consideration, such as sales-based royalties and shared revenues., For performance obligations satisfied over time, the Company recognizes revenue based on a measure of progress that depicts the transfer of services to the customer.
- Prior filed
- 2025-11-10
- Prior form
- 10-Q
- Similarity
- 0.047
- Source
- revenue recognition note comparison
- Threshold
- 0.6
- Why
- The revenue recognition policy disclosure changed materially from the previous comparable filing.
Language present now, absent from the prior filing:
- The Company’s arrangements may include fixed consideration, such as upfront payments and milestones, as well as variable consideration, such as sales-based royalties and shared revenues.
- For performance obligations satisfied over time, the Company recognizes revenue based on a measure of progress that depicts the transfer of services to the customer.