Wiley revenue recognition : understanding and implementing the new standard /
保存先:
| 第一著者: | |
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| フォーマット: | 図書 |
| 言語: | English |
| 出版事項: |
Hoboken, New Jersey :
Wiley,
2017
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| 主題: | |
| タグ: |
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| Thư viện lưu trữ: | Thư viện Trường CĐ Kỹ Thuật Cao Thắng |
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目次:
- 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.


