Hello, I would like to have these questions answered from the Harvard Business School case " Microsoft Financial Reporting Strategy" Thank you so

Hello, I would like to have these questions answered from the Harvard Business School case " Microsoft Financial Reporting Strategy" Thank you so much in advance

1- Why did Microsoft want to measure revenue conservatively?

2- Why did the SEC investigate the accounting practice of Microsoft?

3- Under the new ASC 606, how should Microsoft recognize the revenue of its software sales?