Our FRD publication, Revenue from contracts with customers (ASC 606), has been updated to enhance and clarify our interpretative guidance.

This FRD provides interpretive guidance on the accounting for real estate sales. This publication should only be used by entities evaluating sale-lease back ...

It supplements our Financial reporting developments (FRD) publication, Revenue from contracts with customers (ASC 606), and should be read in conjunction with ...

Our Technical Line highlights key implications of the new revenue standard for life sciences entities.

30 сент. 2019 г. · The largely converged revenue recognition standards that the Financial Accounting Standards Board. (FASB or Board) and the International ...

Latest edition: Our in-depth guide to the revenue standard, ASC 606, with Q&As. interpretive guidance and examples. Download PDF.

Here is a hand picked selection of revenue recognition resources we've found the most useful while decoding how the new standard works.

1 окт. 2018 г. · The standards provide accounting guidance for all revenue arising from contracts with customers and affect all entities that enter into ...

31 авг. 2024 г. · This section discusses many of the common operating expenses that reporting entities may separately identify in the income statement.

In this edition, we have moved discussions of significant differences between ASC 606 and IFRS 15 (i.e., the standard issued by the International Accounting ...