Coverart for item
The Resource The new revenue recognition standard : analysis & application, I, 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, I, 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, I
Title
The new revenue recognition standard
Title remainder
analysis & application
Title number
I
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
" ... is designed to be used in conjunction with Accounting Policy & Practice Portfolio, The New Revenue Standard - Analysis & Application II. Together, these Portfolios provide a detailed analysis of the new revenue recognition standard (ASU 2014-09 and IFRS 15). This portfolio discusses the history of the standard, the changes that have been made to the Codification, the scope of the standard, and the first three steps in the new revenue recognition model (identifying the contract, identifying performance obligations and determining transaction price). 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 current U.S. GAAP, when relevant, and discussion of the Boards' Basis for Conclusions. In addition, the Portfolio provides an overview of the new rules on accounting for incremental costs to obtain and costs to fulfill a contract with a customer."
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. 5098 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 5098
http://library.link/vocab/subjectName
  • Accounting
  • Financial disclosure
  • Financial statements
  • Financial statements
  • Revenue
Label
The new revenue recognition standard : analysis & application, I, 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
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
  • Step three:
  • Determing transaction price
  • Detailed analysis.
  • Understanding the new approach
  • Changes to the codification
  • ASC 606: Scope
  • Step one:
  • Identifying the contract
  • Step two:
  • Identifying performance obligations
Control code
961940826
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
  • 961940826
  • (OCoLC)961940826
Label
The new revenue recognition standard : analysis & application, I, 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
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
  • Step three:
  • Determing transaction price
  • Detailed analysis.
  • Understanding the new approach
  • Changes to the codification
  • ASC 606: Scope
  • Step one:
  • Identifying the contract
  • Step two:
  • Identifying performance obligations
Control code
961940826
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
  • 961940826
  • (OCoLC)961940826

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