24 авг. 2022 г. · ASU 2021-08 discusses how to properly account for deferred revenue in a business combination and affects certain businesses that acquire an entity.

ASU 2021-08 primarily addresses the accounting for contract assets and contract liabilities from revenue contracts with customers in a business combination.

15 нояб. 2021 г. · The new ASU impacts the accounting for contract assets as well as contract liabilities acquired in a business combination. As a reminder, a ...

21 февр. 2022 г. · In Oct. 2021, the FASB released ASU 2021-08, clarifying how to properly account for deferred revenue in a business combination.

2 нояб. 2021 г. · ASU 2021-08 amends ASC 805 to add contract assets and contract liabilities to the list of exceptions to the recognition and measurement ...

22 февр. 2023 г. · ASU 2021-08 requires contract assets and contract liabilities acquired in a business combination to be recognized and measured in accordance with ASC 606.

14 окт. 2024 г. · ASU 2021-08 addresses the accounting for contract assets and contract liabilities in business combinations. Here's what you need to know to ...

31 мая 2023 г. · This article reviews the key provisions of ASU 2021-08, provides a background of the accounting for contract assets and contract liabilities ...

2 нояб. 2021 г. · The ASU clarifies that an acquirer should apply the concept of a performance obligation. As a result, the contract assets and contract ...