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Description
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
Spécifications
Parties prenantes
- Auteur(s) :
- Editeur:
Contenu
- Nombre de pages :
- 256
- Langue:
- Anglais
- Collection :
Caractéristiques
- EAN:
- 9781119763789
- Date de parution :
- 16-09-20
- Format:
- Livre broché
- Format numérique:
- Trade paperback (VS)
- Dimensions :
- 216 mm x 274 mm
- Poids :
- 521 g
