Revenue Recognition / AICPA (PDF)
Mastering the New FASB Requirements
(Sprache: Englisch)
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...
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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
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
Autoren-Porträt von Renee Rampulla
The American Institute of CPAs (AICPA) is the world's largest member association representing the CPA profession, with more than 429,000 members in the United States and worldwide, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education, and consulting. The AICPA sets ethical standards for its members and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA examination, offers specialized credentials, builds the pipeline of future talent and drives professional competency development to advance the vitality, relevance and quality of the procession.
Bibliographische Angaben
- Autor: Renee Rampulla
- 2020, 1. Auflage, 256 Seiten, Englisch
- Verlag: John Wiley & Sons
- ISBN-10: 1119763932
- ISBN-13: 9781119763932
- Erscheinungsdatum: 18.08.2020
Abhängig von Bildschirmgröße und eingestellter Schriftgröße kann die Seitenzahl auf Ihrem Lesegerät variieren.
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- Dateiformat: PDF
- Größe: 12 MB
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Sprache:
Englisch
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