Wiley Revenue Recognition plus Website

8Presentation and Disclosure

1. Presentation
   1. Overview
   2. Presentation in the Statement of Financial Position
      1. Contract Assets and Receivables
   3. Example 8.1: Contract Assets and Receivables—Conditional on Another Performance Obligation
      1. Contract Liabilities
   4. Example 8.2: Customer Pays Deposit—Cancellable Contract
   5. Unconditional Right to Receive Consideration
      1. Noncancellable Contract
   6. Example 8.3: Customer Pays Deposit, Contract is Noncancellable
   7. Presentation in the Statement of Comprehensive Income
      1. Impairment
   8. Other Presentation Considerations
      1. Rights of Return
      2. Significant Financing Component
2. Disclosure
   1. Level of Detail and Materiality
   2. Relief for U.S. Nonpublic Entities
   3. Disaggregated Revenue
   4. Example 8.4: Disaggregation of Revenue
   5. Contract Balances
   6. Example 8.5: Disclosure of Contract Balances
   7. Performance Obligations
   8. Transaction Price Allocated to Remaining Performance Obligations—Practical Expedient
   9. Example 8.6: Disclosure of the Transaction Price Allocated to the Remaining Performance Obligations—Purchase Obligations Satisfied Over Time—Quantitative Disclosure
   10. Example 8.7: Disclosure of the Transaction Price Allocated to the Remaining Performance Obligations—Qualitative Disclosure
   11. Example 8.8: Disclosures of the Transaction Price—Quantitative Time Bands
   12. Example 8.9: Remaining Performance Obligations—Application of the Practical Expedient
   13. Significant Judgments
   14. Costs to Obtain or Fulfill a Contract
   15. Practical Expedients
   16. Interim Financial Statement Disclosure Requirements
       1. U.S. ...