Back on the Christmas eve 2008, I received an interesting e-mail from Janet [a junior accountant in Canada]. She concerns about “revenue recognition of software sales delivered electronically“. She desperately want to know about revenue recognition for such sales. Sometimes software is available to customers electronically and on demand. In these cases, delivery is considered to have occurred when the customer takes possession of the software by download or the customer is provided with access codes that allow immediate possession of [...]