March 2013
Intermediate to advanced
162 pages
3h 51m
English
Content preview from Revenue Recognition
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Revenue from Contracts with Customers
About This Chapter
The Financial Accounting Standards Board (FASB) in conjunction with the International Accounting Standards Board (IASB) have been diligently working on a major revision to accounting guidance for revenue recognition for over 5 years. The result of their efforts has been the issuance of an exposure draft and a reexposure draft that was issued based on practitioner comments on their dissatisfaction to the original exposure draft. The FASB and the IASB continue to deliberate with a final standard expected in the first quarter of 2013.
Given the critical importance of revenue recognition for companies and the relative certainty that a new standard will be issued next year, this chapter ...
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