Wiley revenue recognition : understanding and implementing the new standard

著者

• Flood, Joanne M.

書誌事項

Wiley revenue recognition : understanding and implementing the new standard

Joanne M. Flood

Wiley, c2017

• : pbk

タイトル別名

Wiley revenue recognition + website

注記

Includes index

内容説明・目次

内容説明

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 Offers a full explanation of over forty topics superseded by the new standard Includes digital ancillaries featuring measurement tools and GAAP and IFRS Disclosure Checklists Provides all the tools needed to implement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.

目次

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

「Nielsen BookData」 より

詳細情報

• NII書誌ID(NCID): BB23384897
• ISBN:
  • 9781118776858
• 出版国コード: us
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: Hoboken, N.J.
• ページ数/冊数: v, 214 p.
• 大きさ: 24 cm
• 分類:
  • DC23 : 657
• 件名:
  • LCSH : Financial Accounting Standards Board
  • LCSH : International Accounting Standards Board
  • LCSH : Revenue -- Accounting
  • LCSH : Accounting -- Standards