li>(Preferred) An understanding of FASB ASC Topic 606, especially as it relates to loyalty accounting (i.e., allocation of a material right, accounting for breakage, accounting for loyalty brand IP (symbolic IP) and the application of the sales-based royalty scope exception, estimating SSP for loyalty points, updating estimates of constrained variable consideration and breakage, etc).
https://www.dol.gov/sites/dolgov/files/WHD/legacy/files/fmlaen.pdf.