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Revenue Recognition: Mastering the New FASB Requirements (AICPA)

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Notă GoodReads:
en Limba Engleză Paperback – 22 Oct 2020

For years, revenue recognition has been the cause of audit failures and the focus of corporate abuse and fraud allegations. Today, there is FASB ASC 606, a new standard which is critical to understand before it can be successfully implemented. Supported by practical examples, industry specific real-life scenarios, and more than a dozen exercises, this work will assist you in avoiding revenue recognition traps and provide you with the latest FASB guidance. You will gain an in-depth understanding of the revenue recognition framework that is built around the core principles of this new five-step process. In addition, you will gain a better understanding of the changes in disclosure requirements.

Key topics covered include:

  • Background, purpose, and main provisions of new standard (FASB ASC 606)
  • Transition guidance
  • Five-step process for recognizing revenue
  • Disclosure requirements
  • Implementation guidance -- contracts, tax matters, internal controls, IT
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Specificații

ISBN-13: 9781119763789
ISBN-10: 1119763789
Pagini: 256
Dimensiuni: 218 x 283 x 19 mm
Greutate: 0.52 kg
Editura: Wiley
Seria AICPA

Locul publicării: Hoboken, United States