Accounting policy memo: revenue policy (template + draft)

Draft an accounting policy for {policy_topic} (e.g., Revenue, Leases, Inventory).

Inputs:
- Company business model and transactions: {business_model}
- Framework: {framework}
- Current practice and judgments: {current_practice}
- Systems/processes: {systems}
- Disclosure requirements (optional): {disclosure_requirements}

Output:
1) Policy document with sections: Purpose, Scope, Definitions, Policy, Procedures, Controls, Disclosures, Examples.
2) Required data fields and system checkpoints.
3) Roles/responsibilities and approvals.
4) Open items and decisions needed.

Write it as an internal standard operating policy.