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Online Public Access Catalogue

题名/责任者:

Wiley revenue recognition : understanding and implementing the new standard / Joanne M. Flood.

出版发行项:

Hoboken, New Jersey : John Wiley & Sons, Inc., c2017.

ISBN:

9781118776858

载体形态项:

v, 214 pages : illustrations ; 24 cm.

变异题名:

Revenue recognition

个人责任者:

Joanne M. Flood.

论题主题:

Financial statements-Law and legislation-United States.

论题主题:

Financial statements-Standards-United States.

论题主题:

Financial disclosure-Law and legislation-United States.

中图法分类号:

F231.5

一般附注:

Includes index.

内容附注:

Identify the contract with the customer -- Identify the performance obligations -- Determine the transaction price -- Allocate the transaction price -- Recognize revenue when (or as) the entity satisfies a performance obligation -- Other issues -- Contract costs -- Presentation and disclosure -- Implementation issues.

摘要附注:

Everything you need to understand and implement the new converged FASB-IASB revenue recognition standard Wiley Revenue Recognition provides an overview of the new revenue recognition standard and instructs financial statement preparers step-by-step through the new model, providing numerous, helpful application examples along the way.

豆瓣简介：