Wiley revenue recognition : understanding and implementing the new standard

Wiley revenue recognition understanding and implementing the new standard

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
Otros Autores: Flood, Joanne M., author (author)
Formato: Libro electrónico
Idioma:Inglés
Publicado: Hoboken, New Jersey : Wiley [2017]
Edición:1st edition
Colección:THEi Wiley ebooks.
Materias:
Revenue > Accounting.
Business.
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009630130406719
Tabla de Contenidos:
  • Step one ? Identify the contract with the customer
  • Step 2 : Identifying the performance obligations
  • Determine the transaction price
  • Step 4 : Allocate the transaction price
  • Step five ? Recognize revenue when (or as) the entity satisfies a performance obligation
  • Other issues
  • Contract costs
  • Presentation and disclosure
  • Implementation issues.

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