Revenue Recognition: Mastering the New FASB Requirements (AICPA)
Revenue Recognition: Mastering the New FASB Requirements (AICPA)

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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

  • Released: August 27, 2020
  • Author: Renee Rampulla
  • Rating: 5
  • Publisher: Audiolution; 1st edition (September 18, 2020)
  • Total Page: 189 pages
  • File Size: 1457 KB

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