ASC专题250“会计变更和差错更正”ASC Topic 255 Changing Prices ASC专题255“价格变动”ASC Topic 260 Earnings Per Share ASC专题260“每股收益”ASC Topic 270 Interim Reporting ASC专题270“中期报告”ASC Topic 272 Limited Liability Entities ASC专题272“有限责任实体”ASC Topic 274 Personal Financial Statement...
美国SEC一直把FASB的准则作为公司准备财务报告的标准。 FASB发的准则开头都是ASC (Accounting standard codification) 加一个三位数的code,作为大的种类,例如ASC 605/606 就是针对收入准则的大分类,在三位数下面还会有第二层的编码,例如ASC 605-10,则是收入的基本background 介绍,50基本上是SEC披露相关的准则要求。
“Please be advised that additional planning and consulting related to assessing the implications of the Company’s adoption of the new revenue recognition standard pursuant to FASB ASC Topic 606, and the Company’s adoption of FASB ASC Topic 842, Leases , may require our firm to spend additiona...
ASC专题420“退出或清理成本义务” ASC Topic 430 Deferred Revenue ASC专题430“递延收入” ASC Topic 440 Commitments ASC专题440“承诺事项” ASC Topic 450 Contingencies ASC专题450“或有事项” ASC Topic 460 Guarantees ASC专题460“担保” ASC Topic 470 Debt ASC专题470“债务” ASC Topic 480 Distinguishing...
The new revenue recognition standard, ASC 606, is similar with two key changes: Determination occurs at the beginning of the contract as to whether or not an identifiable benefit—referred to as distinct good or service—is received. A reduction of revenue will be recognized earlier in some cas...
- REVENUE FROM CONTRACTS WITH CUSTOMERS 被引量: 0发表: 2020年 Challenges to Consider in Auditing Revenue Recognition: Auditors Need a Complete Understanding of the Standard and How It Affects Their Clients' Financial Statements FASB's new revenue recognition standard, FASB ASC Topic 606, Revenue ...
The July installment of the monthly newscast series also featured a look at the recently released ACFE Report to the Nations, and the first in a series of conversations about revenue recognition and digital assets. July 16, 2024 FASB issues new chapter of Conceptual Framework The new section ...
Handbook: Revenue recognition Latest edition: Our in-depth guide to the revenue standard, ASC 606, with Q&As. interpretive guidance and examples. Read more Resource Handbook: Revenue for software and SaaS Latest edition: Our updated guide to applying ASC 606 to software & SaaS contracts, with...
The new standard provides examples such as onerous contract losses incurred in contracts that are in the scope of ASC 605-35, Revenue Recognition—Construction-Type and Production-Type Contracts, claims and claims adjustment expenses (e.g., in the insurance industry), and asset retirement ...
Recognition FAS 91 SOP 01-6 SOP 03-3 FAS 157 FAS 159 ASC 310-20 ASC 310-10, 835-30 ASC 310-30 ASC 820 ASC 825-10-25 Impairment / Other Events FAS 5 FAS 114 SAB 102 (Topic 6:L) FAS 15 EITF 01-07 ASC 450 ASC 310-40 ASC 310-10-S99-4 ASC 310-40 ASC 310-20-35...