ASC 606 in practice. Please find a company who has either already adopted ASC 606 or who has provided significant disclosures about the impending impact of ASC 606 AND for which the adoption of ASC 606 has or will significantly alter revenue recognition. My company is General dynamics Company .Your job is to discuss the changes and what the underlying codification was under ASC 605 vs. ASC 606. This may require you to research ASC 605 guidance, SEC Topic 13 and any legacy accounting guidance from EY or the other Big 4.