Wiley revenue recognition : understanding and implementing the new standard / / Joanne M. Flood
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| Autore: |
Flood Joanne M.
|
| Titolo: |
Wiley revenue recognition : understanding and implementing the new standard / / Joanne M. Flood
|
| Pubblicazione: | Hoboken, New Jersey : , : Wiley, , [2017] |
| ©2017 | |
| Edizione: | 1st edition |
| Descrizione fisica: | 1 online resource (223 pages) : illustrations |
| Disciplina: | 346.73/063 |
| Soggetto topico: | Revenue - Accounting |
| Business | |
| Note generali: | Includes index. |
| Nota di bibliografia: | Includes bibliographical references and index. |
| Nota di contenuto: | Step 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. |
| Sommario/riassunto: | Everything 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 Offers a full explanation of over forty topics superseded by the new standard Includes digital ancillaries featuring measurement tools and GAAP and IFRS Disclosure Checklists Provides all the tools needed to implement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. |
| Titolo autorizzato: | Wiley revenue recognition |
| ISBN: | 1-119-35164-2 |
| 1-119-35168-5 | |
| Formato: | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione: | Inglese |
| Record Nr.: | 9910815693503321 |
| Lo trovi qui: | Univ. Federico II |
| Opac: | Controlla la disponibilità qui |
Serie:
THEi Wiley ebooks.