1、对于高速增长的公司来说,采用ASC 605利润会被严重低估。用新的ASC606会更好看。 2、对于缓慢增长的公司来说,ASC605所呈现的利润数据更为耐看。 With the adoption of ASC 606, the Company expects the total net revenue to be (i) RMB 1.7 million for the period from the inception date of July 25...
US GAAP,收入确认准则ASC606和ASC605的差异? 这个是拍拍贷18年1季度的披露信息,关于改变会计准则的,想知道这段话的真正意思,这个收入准则的改变,对18年收入的影响。查看问题描述关注问题写回答 邀请回答 好问题 知乎· 3 个回答 · 10 关注 林莫关注 1 人赞同了该回答 刚好在也是看阿里...
在之前ASC 605准则规定下, Carried interest虽然在基金清算前随时有可能会变动,但美国各大私募投资机构均在会计年度末确认,并在以后年度随着基金投资的公允价值变动而进行调整。而根据ASC 606的上述两条规定,在基金尚未彻底清算前由于Carried interest存在较大变动的可能性,且普通合伙人对基金的管理职责尚未履行完毕,似乎...
the FASB issued an ASU that made technical corrections and improvements to ASC 606. Included was one change to ASC 605. The change relates to combining contracts when recording a loss on production- and construction-type contracts.
To put ASC 606 to use, you’ll first need to choose the appropriate method and then follow the five steps involved, which we’ll outline below. The main difference between these new standards and version 605 is that 606 is more comprehensive. It breaks down revenue streams into separate cat...
ASC Topic 470 Debt ASC专题470“债务”ASC Topic 480 Distinguishing Liabilities From Equity ASC专题480“负债与权益的区分”ASC Topic 505 Equity ASC专题505“权益”ASC Topic 605 Revenue Recognition ASC专题605“收入确认”ASC Topic 606 Revenue From Contracts With Customers ASC专题606“客户合同收入”ASC...
doi:10.1002/9781119396512.ch40Joanne M FloodJohn Wiley & Sons, LtdFinancial Accounting Standard Boards. ASC 605 Revenue from Contracts with Customers (Topic 606) (2014).
Your path to ASC 606 compliance starts here. Sage Intacct natively supports ASC 605 and the new ASC 606 rules, lightening the burden on your finance staff with automated revenue recognition built in. Download this e-book for a closer look at how Sage Intacct can help you plan and facilitate...
ASC专题605“收入确认” ASC Topic 606 Revenue From Contracts With Customers ASC专题606“客户合同收入” ASC Topic 610 Other Income ASC专题610“其他收入” ASC Topic 705 Cost of Sales and Services ASC专题705“销售和服务成本” ASC Topic 710 Compensation - General ...
GAAP related to revenue developed piecemeal, with specific, often industry-related requirements, but it also had broad concepts. In some cases, the guidance resulted in different accounting for economically similar transactions. In addition to the guidance in ASC Topic 605, Revenue Recognition, guidanc...