Revenue Recognition – Mastering the New FASB Requirements
Seiten
2020
John Wiley & Sons Inc (Hersteller)
978-1-119-76394-9 (ISBN)
John Wiley & Sons Inc (Hersteller)
978-1-119-76394-9 (ISBN)
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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
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
Erscheint lt. Verlag | 16.9.2020 |
---|---|
Verlagsort | New York |
Sprache | englisch |
Maße | 150 x 250 mm |
Gewicht | 666 g |
Themenwelt | Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen |
ISBN-10 | 1-119-76394-0 / 1119763940 |
ISBN-13 | 978-1-119-76394-9 / 9781119763949 |
Zustand | Neuware |
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