Wiley revenue recognition : understanding and implementing the new standard /

Wiley revenue recognition : understanding and implementing the new standard /

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Библиографические подробности
Главный автор: Flood, Joanne M. (Автор)
Формат: ‌
Язык:English
Опубликовано: Hoboken, New Jersey : Wiley, 2017
Предметы:
Accounting > Standards > United States.
Financial disclosure > Law and legislation > United States.
Financial statements > Law and legislation > United States.
Financial statements > Standards > United States.
Revenue > Accounting > Standards > United States.
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Thư viện lưu trữ: Thư viện Trường CĐ Kỹ Thuật Cao Thắng
Оглавление:
  • Step one--Identify the contract with the customer
  • Step 2--Identify the performance obligations
  • Step 3--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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