LEADER 03512nam 2200577 450 001 9910162827503321 005 20231115111316.0 010 $a1-119-35164-2 010 $a1-119-35168-5 035 $a(CKB)3710000001025342 035 $a(DLC) 2017018484 035 $a(Au-PeEL)EBL4790662 035 $a(CaPaEBR)ebr11333169 035 $a(CaONFJC)MIL989132 035 $a(OCoLC)970631497 035 $a(CaSebORM)9781118776858 035 $a(MiAaPQ)EBC4790662 035 $a(EXLCZ)993710000001025342 100 $a20170214h20172017 uy| 0 101 0 $aeng 135 $aurcnu|||||||| 181 $2rdacontent 182 $2rdamedia 183 $2rdacarrier 200 10$aWiley revenue recognition $eunderstanding and implementing the new standard /$fJoanne M. Flood 205 $a1st edition 210 1$aHoboken, New Jersey :$cWiley,$d[2017] 210 4$dİ2017 215 $a1 online resource (223 pages) $cillustrations 225 1 $aWiley regulatory reporting series 225 1 $aTHEi Wiley ebooks 300 $aIncludes index. 311 $a1-118-77685-2 311 $a1-119-35169-3 320 $aIncludes bibliographical references and index. 327 $aStep one ? Identify the contract with the customer -- Step 2 : Identifying the performance obligations -- 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. 330 $aEverything you need to understand and implement the new converged FASB-IASB revenue recognition standard Wiley Revenue Recognition provides an overview of the new revenue recognition standard and instructs financial statement preparers step-by-step through the new model, providing numerous, helpful application examples along the way. Readers will grasp the many new disclosures that will be required through the use of detailed explanations and useful samples, while electronic tools will be available to aid the preparer in implementing the standards and making the proper disclosures. The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) are in the final stages of a decade-long project to clarify and converge revenue recognition standards. This new principles-based standard?which will affect the business practices of virtually every company worldwide?is designed to serve as one model applied consistently across most industries. This book guides professionals through the new standard. Offers a full explanation of over forty topics superseded by the new standard Includes digital ancillaries featuring measurement tools and GAAP and IFRS Disclosure Checklists Provides all the tools needed to implement the new revenue recognition standard Covers how the structure of contracts will be affected Wiley Revenue Recognition is a trusted, authoritative guide to the new FASB-IASB revenue recognition standard for CPAs and financial professionals worldwide. 410 0$aTHEi Wiley ebooks. 606 $aRevenue$xAccounting 606 $aBusiness 615 0$aRevenue$xAccounting. 615 0$aBusiness. 676 $a346.73/063 700 $aFlood$b Joanne M.$0862205 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910162827503321 996 $aWiley revenue recognition$92239995 997 $aUNINA