Wiley revenue recognition : understanding and implementing the new standard /

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Wiley revenue recognition : understanding and implementing the new standard /

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Bibliographic Details
Main Author:	Flood, Joanne M. (Author)
Format:	Book
Language:	English
Published:	Hoboken, New Jersey : Wiley, 2017
Subjects:	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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Institutions:	Thư viện Trường CĐ Kỹ Thuật Cao Thắng

Table of Contents:

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.