Wiley revenue recognition : understanding and implementing the new standard /

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Everything you need to understand and implement the new converged FASB-IASB revenue recognition standard Wiley Revenue Recognition provides an overview of the new revenue recognition standard and instructs financial statement preparers step-by-step through the new model, providing numerous, helpful...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Flood, Joanne M. (Autor)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Hoboken, New Jersey : John Wiley & Sons, Inc., 2017.
Temas:
Revenue > Accounting.
BUSINESS & ECONOMICS > Industrial Management.
BUSINESS & ECONOMICS > Management.
BUSINESS & ECONOMICS > Management Science.
BUSINESS & ECONOMICS > Organizational Behavior.
Revenue > Accounting
Acceso en línea:Texto completo
Tabla de Contenidos:
  • Identify the contract with the customer
  • Identify the performance obligations
  • Determine the transaction price
  • Allocate the transaction price
  • Recognize revenue when (or as) the entity satisfies a performance obligation
  • Other issues
  • Contract costs
  • Presentation and disclosure
  • Implementation issues.

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