New Revenue Recognition Guidelines: There's Work to Be Done

Nigel Youell

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New Revenue Recognition Guidelines: There's Work to Be Done

机译：新的收入确认准则：还有要做的工作

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New guidelines for revenue recognition (issued jointly by the FASB and IASB) are to be applied by public organizations to annual reporting periods beginning after December 15, 2017. Nonpublic organizations have another year after that to begin to apply the new rules. This article examines the new rules and their impacts, and lays out a four-stage approach for adopting the new guidelines.

机译：公共组织将在2017年12月15日之后开始的年度报告期间应用新的收入确认准则（由FASB和IASB联合发布）。此后，非公共组织还有一年可以开始应用新规则。本文研究了新规则及其影响，并提出了采用新指南的四个阶段的方法。

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《The journal of corporate accounting & finance》 |2016年第1期|32-41|共10页
作者
Nigel Youell;
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Business Analytics Product Group at Oracle;

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正文语种 eng
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New Revenue Recognition Guidelines: There's Work to Be Done

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