Wiley Revenue Recognition
John Wiley & Sons Inc (Verlag)
978-1-118-77685-8 (ISBN)
Readers will grasp the many new disclosures that will be required through the use of detailed explanations and useful samples, while electronic tools will be available to aid the preparer in implementing the standards and making the proper disclosures. The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) are in the final stages of a decade-long project to clarify and converge revenue recognition standards. This new principles-based standard which will affect the business practices of virtually every company worldwide is designed to serve as one model applied consistently across most industries. This book guides professionals through the new standard.
- Offers a full explanation of over forty topics superseded by the new standard
- Includes digital ancillaries featuring measurement tools and GAAP and IFRS Disclosure Checklists
- Provides all the tools needed to implement the new revenue recognition standard
- Covers how the structure of contracts will be affected Wiley Revenue Recognition is a trusted, authoritative guide to the new FASB-IASB revenue recognition standard for CPAs and financial professionals worldwide.
JOANNE M. FLOOD, CPA-NY, has 20 years' experience at the AICPA, managing, developing, and writing accounting and auditing training. She pioneered the AICPA's e-learning product line and developed the AICPA online IFRS Certificate Program. She has also had accounting experience at major corporate clients in retail, manufacturing, and finance, and at small business clients in construction, manufacturing, and professional services. She is the author of Wiley GAAP, Wiley GAAS, and Wiley Financial Statement Disclosure Checklist.
Executive Summary
Chapter 1 Step One
Identify the Contract with the Customer
Chapter 2 Step 2: Identifying the Performance Obligations
Chapter 3 Determine the Transaction Price
Chapter 4 Step 4: Allocate the Transaction Price
Chapter 5 Step Five
Recognize Revenue When (Or As) the Entity Satisfies a Performance Obligation
Chapter 6 Other Issues
Chapter 7 Contract Costs
Chapter 8 Presentation and Disclosure
Chapter 9 Implementation Issues
Index
| Erscheint lt. Verlag | 7.4.2017 |
|---|---|
| Reihe/Serie | Wiley Regulatory Reporting |
| Verlagsort | New York |
| Sprache | englisch |
| Maße | 150 x 250 mm |
| Gewicht | 666 g |
| Themenwelt | Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen |
| ISBN-10 | 1-118-77685-2 / 1118776852 |
| ISBN-13 | 978-1-118-77685-8 / 9781118776858 |
| Zustand | Neuware |
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