O'Reilly logo

Wiley Revenue Recognition plus Website by Joanne M. Flood

Stay ahead with the world's most comprehensive technology and business learning platform.

With Safari, you learn the way you learn best. Get unlimited access to videos, live online training, learning paths, books, tutorials, and more.

Start Free Trial

No credit card required

9Implementation Issues

  1. Effective Dates
    1. Changes to Effective Dates
      1. U.S. GAAP
      2. IFRS
  2. Key Terms
  3. Implementation Method Options
    1. Overview
    2. Full Retrospective Approach
      1. Practical Expedients
      2. Application and Disclosure
    3. Modified Retrospective Approach
      1. Practical Expedients
      2. Disclosures
  4. Change Management Aspects of Implementing the Standard
    1. Overview
    2. Project Approach
      1. Debt Covenants
      2. Compensation Arrangements
      3. Tax Implications

Effective Dates

In deciding on effective dates, the Boards wanted ...

With Safari, you learn the way you learn best. Get unlimited access to videos, live online training, learning paths, books, interactive tutorials, and more.

Start Free Trial

No credit card required