Revenue from Contracts with Customers (Topic 606) and Leases (Topic 842)

Revenue from Contracts with Customers (Topic 606) and Leases (Topic 842) PDF Author: Financial Accounting Standards Board, issuing body
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 20

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Revenue from Contracts with Customers (Topic 606) and Leases (Topic 842)

Revenue from Contracts with Customers (Topic 606) and Leases (Topic 842) PDF Author: Financial Accounting Standards Board, issuing body
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 20

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Book Description


Revenue from Contracts with Customers (Topic 606)

Revenue from Contracts with Customers (Topic 606) PDF Author:
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 700

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Revenue from Contracts with Customers (Topic 606)

Revenue from Contracts with Customers (Topic 606) PDF Author:
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 11

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Book Description


Revenue from Contracts with Customers (Topic 606)

Revenue from Contracts with Customers (Topic 606) PDF Author: Financial Accounting Standards Board
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 34

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Book Description


Revenue from Contracts with Customers (Topic 606)

Revenue from Contracts with Customers (Topic 606) PDF Author: Financial Accounting Standards Board
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 87

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Technical Corrections and Improvements to Topic 606, Revenue from Contracts with Customers

Technical Corrections and Improvements to Topic 606, Revenue from Contracts with Customers PDF Author:
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 55

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AICPA Technical Questions and Answers, 2019

AICPA Technical Questions and Answers, 2019 PDF Author: AICPA
Publisher: John Wiley & Sons
ISBN: 1950688011
Category : Business & Economics
Languages : en
Pages : 688

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Book Description
Technical Questions and Answers compiles popular Q&As from the AICPA’s Technical Hotline. This resource includes non-authoritative literature on the following subjects: Financial Statement Presentation Auditors’ Reports Required Supplementary Information Preparation, Compilation, and Review Engagements Liabilities and Deferred Credits Capital Revenue and Expense Specialized Industry Problems Specialized Organizational Problems Audit Fieldwork Attestation Engagements This new edition includes new Q&As for definition of direct care of collection items (section 6140.27) and Q&As for not-for-profit entities (section 6140), and health care entities have been revised.

Common U.S. GAAP Issues Facing Accountants

Common U.S. GAAP Issues Facing Accountants PDF Author: Renee Rampulla
Publisher: John Wiley & Sons
ISBN: 1119743370
Category : Business & Economics
Languages : en
Pages : 288

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Book Description
Featuring the latest ASUs through the date of publication, this broad-ranging book covers FASB accounting and reporting developments that apply to all companies. Emphasizing financial statement disclosures in addition to accounting methods, the author presents implementation guidelines and disclosure illustrations from actual financial statements. Key topics include: The financial reporting environment Summary of recent FASB releases Accounting and reporting topics common to most entities, including the following: Recognizing revenue under the new standard The new leasing model Fair value accounting Inventory Property, plant, and equipment – including capitalized interest and nonmonetary transactions Accounting for debt Accounting for income taxes Financial statement presentation and notes disclosures The financial statements

AICPA Technical Questions and Answers, 2018

AICPA Technical Questions and Answers, 2018 PDF Author: AICPA
Publisher: John Wiley & Sons
ISBN: 1948306492
Category : Business & Economics
Languages : en
Pages : 720

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Book Description
Find the answers to the questions accountants and their clients are asking in AICPA Technical Questions and Answers. This publication compiles popular Q&As from the AICPA's Technical Hotline. This resource includes non-authoritative literature on the following subjects: Financial Statement Presentation Auditors' Reports Required Supplementary Information Preparation, Compilation, and Review Engagements Liabilities and Deferred Credits Capital Revenue and Expense Specialized Industry Problems Specialized Organizational Problems Audit Fieldwork Attestation Engagements Updates to this annual publication include: New Q&As for investment companies’ long-term investments (section 69102220), and internal control multiemployer plans (section 82006935), definition of a public business entity (section 7100), partnerships (section 7200), and auditors' reports - other reporting issues (section 9160) have been added!

Revenue Recognition

Revenue Recognition PDF Author: Renee Rampulla
Publisher: John Wiley & Sons
ISBN: 1119763789
Category : Business & Economics
Languages : en
Pages : 262

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Book 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