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Audit and Accounting Guide: Revenue Recognition 2019

 - Audit and Accounting Guide: Revenue Recognition 2019, ebook

210,90€

Ebook, PDF with Adobe DRM
ISBN: 9781119608233
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Printing307 pages with an additional page accrued every 3 hours, capped at 307 pages
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ASC 606, Revenue from Contracts with Customers, replaces almost all previously existing revenue recognition guidance, including industry-specific guidance. That means unprecedented changes, affecting virtually all industries and all size organizations.

For preparers, this guide provides the comprehensive, reliable accounting implementation guidance you need to unravel the complexities of this new standard. For practitioners, it provides in-depth coverage of audit considerations, including controls, fraud, risk assessment, and planning and execution of the audit. Recent audit challenges are spotlighted to allow for planning in avoiding these new areas of concern.

This guide includes 16 industry-specific chapters for the following industries: Aerospace and Defense, Airlines, Asset Management, Broker-Dealers, Construction Contractors, Depository Institutions, Gaming, Health Care, Hospitality, Insurance, Not-for-Profits, Oil and Gas, Power and Utility, Software, Telecommunications, and Timeshare.

Keywords: FASB ASC 606, revenue recognition, implementation, task force, five-step process,   performance obligation, transaction price, contracts with customers, ASU No. 2014-09, variable consideration

Publisher
John Wiley and Sons, Inc.
Publication year
2019
Language
en
Edition
1
Series
AICPA Audit and Accounting Guide
Page amount
1024 pages
Category
Economy
Format
Ebook
eISBN (PDF)
9781119608233
Printed ISBN
9781948306546

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