Wiley GAAP 2015: Interpretation and Application of Generally Accepted Accounting Principles 2015
by Joanne M. Flood
Chapter 36ASC 605 REVENUE RECOGNITION
REVENUE RECOGNITION—GENERAL PRINCIPLES
Problems in Revenue Recognition
Technical Alert – ASU 2014-09, Revenue from Contracts with Customers (Topic 606)
LONG-TERM CONSTRUCTION CONTRACTS (ASC 605-35)PERSPECTIVE AND ISSUES
Combining and Segmenting Contracts
Joint Ventures and Shared Contracts
Accounting for Contract Options
SERVICE REVENUES (ASC 605-20 AND ASC 605-45)PERSPECTIVE AND ISSUES
Service versus Product Transactions
Initiation and Installation Fees
Other Guidance to Accounting for Service Transactions
SALES WHEN COLLECTION IS UNCERTAINPERSPECTIVE AND ISSUES
REVENUE RECOGNITION WHEN RIGHT OF RETURN EXISTS (ASC 605-15)PERSPECTIVE AND ISSUES
REVENUE ARRANGEMENTS WITH MULTIPLE DELIVERABLES (ASC 605-25)
Summary of guidance provided by ASC 605-25
REVENUE RECOGNITION—GENERAL PRINCIPLES
Subtopics
ASC 605, Revenue Recognition, contains ten ...
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