F. The New Leases Standard: FASB ASU No. 2016-02Abstract No Abstract.American Institute of Certified Public Accountants, Inc.doi:10.1002/9781119487111.app6Aicpa
FASB and IASB recently decided current revenue recognition practices were in dire need of an update and released a converged standard on revenue recognition under ASU 606 and IFRS 15. The new standard hopes to improve financial reporting... L Gwo 被引量: 0发表: 2018年 Case Studies in the Ne...
a In July 2013, the FASB issued ASU No. 2013-11, "Income Taxes (Topic 740): Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss or a Tax Credit Carryforward Exists (a consensus of the Emerging Issues Task Force)," which states that an...
would then have to be assessed for separate treatment due to the existence of a cash conversion or beneficial conversion features. ASU simplified the guidance in ASC 815-15 by no longer requiring the assessment
In this study, we examine the influence of the adoption of Accounting Standard Update (ASU) No. 2016-09, Compensation- Stock Compensation (Topic 718): Improvement to Employee Share-based Payment Accounting , on earnings and cash flow volatility for firms that issue share-based compensation to ...