Wiley revenue recognition : understanding and implementing the new standard /

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Providing in-depth coverage of how companies should plan for implementation, this book is a trusted, authoritative guide to the new FASB-IASB revenue recognition standard for CPAs and financial professionals worldwide. --

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Flood, Joanne M. (Autor)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Hoboken, New Jersey : John Wiley & Sons, [2017]
Temas:
Revenue > Accounting.
Contracts > United States.
Contrats > États-Unis.
Contracts
Revenue > Accounting
United States
Acceso en línea:Texto completo (Requiere registro previo con correo institucional)
Tabla de Contenidos:
  • Identify the contract with the customer
  • Identify the performance obligations
  • Determine 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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