Coverart for item
The Resource The new revenue recognition standard : analysis & application, II, Stephen Rivera, CPA, Worldwide Senior Director, Financial Compliance and Procedures, Johnson and Johnson and Philip J. Santarelli, CPA, Partner Emeritus, Professional Practice Group, Baker Tilly Virchow Krause, LLP

The new revenue recognition standard : analysis & application, II, Stephen Rivera, CPA, Worldwide Senior Director, Financial Compliance and Procedures, Johnson and Johnson and Philip J. Santarelli, CPA, Partner Emeritus, Professional Practice Group, Baker Tilly Virchow Krause, LLP

Label
The new revenue recognition standard : analysis & application, II
Title
The new revenue recognition standard
Title remainder
analysis & application
Title number
II
Statement of responsibility
Stephen Rivera, CPA, Worldwide Senior Director, Financial Compliance and Procedures, Johnson and Johnson and Philip J. Santarelli, CPA, Partner Emeritus, Professional Practice Group, Baker Tilly Virchow Krause, LLP
Creator
Contributor
Author
Issuing body
Subject
Genre
Language
eng
Summary
" ... includes an introduction to the new approach and a detailed discussion of the last two steps in the new revenue recognition model (allocating transaction price and recognizing revenue when (or as) a performance obligation is satisfied). The Portfolio also includes detailed analysis of the new guidance on accounting for licenses and other special types of transactions, the guidance on accounting for costs in a contract with a customer, the presentation rules in the new guidance, the new disclosure requirements and the effective date and transition guidance. The Portfolio also includes guidance on preparing for implementation of the new standard and discussion of internal control over financial reporting issues. The Portfolio includes analysis of the new rules as well as the ongoing efforts of the TRG and the FASB and IASB to clarify issues that have arisen with respect to the new guidance. The Portfolio provides a comparison to legacy U.S. GAAP, when relevant, and discussion of the Boards' Basis for Conclusions. Finally, the portfolio contains a disclosure checklist and a transition checklist."
Member of
Cataloging source
IUB
Characteristic
updating web site
http://bibfra.me/vocab/lite/collectionName
Bloomberg Law (Online database)
http://library.link/vocab/creatorName
Rivera, Stephen
Entry convention
integrated entry
LC call number
HF5616.U5
LC item number
A345 no. 5099 ONLINE
Nature of contents
  • dictionaries
  • bibliography
Original alphabet or script of title
basic roman
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorDate
1964-
http://library.link/vocab/relatedWorkOrContributorName
  • Santarelli, Philip J.
  • Starczewski, Lisa M.
  • Bloomberg BNA,
  • Tax Management Inc
Series statement
Accounting policy & practice portfolios : accounting rules and disclosures
Series volume
portfolio 5099
http://library.link/vocab/subjectName
  • Accounting
  • Financial disclosure
  • Financial statements
  • Financial statements
  • Revenue
Label
The new revenue recognition standard : analysis & application, II, Stephen Rivera, CPA, Worldwide Senior Director, Financial Compliance and Procedures, Johnson and Johnson and Philip J. Santarelli, CPA, Partner Emeritus, Professional Practice Group, Baker Tilly Virchow Krause, LLP
Instantiates
Publication
Note
Authors: Stephen Rivera and Lisa Marie Starczewski, <November 2, 2016>
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
  • Presentation rules
  • Disclosure requirements
  • Effective date and transition guidance
  • Preparing for application of new standard
  • Internal control over financial reporting considerations (ICFR)
  • Working papers
  • Detailed analysis.
  • Understanding the new approach
  • Step four:
  • Allocating transaction price
  • Step five:
  • Recognizing revenue when (or as) a performance obligation is satisfied
  • Applying the new guidance to licenses
  • Accounting for contract costs under the new guidance
Control code
961940854
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
  • 961940854
  • (OCoLC)961940854
Label
The new revenue recognition standard : analysis & application, II, Stephen Rivera, CPA, Worldwide Senior Director, Financial Compliance and Procedures, Johnson and Johnson and Philip J. Santarelli, CPA, Partner Emeritus, Professional Practice Group, Baker Tilly Virchow Krause, LLP
Publication
Note
Authors: Stephen Rivera and Lisa Marie Starczewski, <November 2, 2016>
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
  • Presentation rules
  • Disclosure requirements
  • Effective date and transition guidance
  • Preparing for application of new standard
  • Internal control over financial reporting considerations (ICFR)
  • Working papers
  • Detailed analysis.
  • Understanding the new approach
  • Step four:
  • Allocating transaction price
  • Step five:
  • Recognizing revenue when (or as) a performance obligation is satisfied
  • Applying the new guidance to licenses
  • Accounting for contract costs under the new guidance
Control code
961940854
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
  • 961940854
  • (OCoLC)961940854

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