Description

Book Synopsis
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.

Table of Contents

Executive Summary 1

1 Step 1—Identify the Contract with the Customer 27

2 Step 2—Identify the Performance Obligations 45

3 Step 3—Determine the Transaction Price 59

4 Step 4—Allocate the Transaction Price 85

5 Step 5—Recognize Revenue When (Or As) the Entity Satisfies a Performance Obligation 101

6 Other Issues 123

7 Contract Costs 159

8 Presentation and Disclosure 169

9 Implementation Issues 191

About the Companion Website 203

Index 205

Wiley Revenue Recognition Website

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    A Paperback / softback by Joanne M. Flood

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      Book details

      Publisher John Wiley & Sons Inc
      Published 7 April 2017
      ISBN-13 9781118776858
      978-1118776858
      ISBN-10 1118776852
      Also in:
      Finance and accounting

      Description

      Book Synopsis
      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.

      Table of Contents

      Executive Summary 1

      1 Step 1—Identify the Contract with the Customer 27

      2 Step 2—Identify the Performance Obligations 45

      3 Step 3—Determine the Transaction Price 59

      4 Step 4—Allocate the Transaction Price 85

      5 Step 5—Recognize Revenue When (Or As) the Entity Satisfies a Performance Obligation 101

      6 Other Issues 123

      7 Contract Costs 159

      8 Presentation and Disclosure 169

      9 Implementation Issues 191

      About the Companion Website 203

      Index 205

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