ISBN: | 9781118776858 (pbk.) : |
编目源: | DLC DLC DLC |
地理区域代码: | n-us--- |
个人名称: | Flood, Joanne M., |
题名: | Wiley revenue recognition : understanding and implementing the new standard / Joanne Flood. |
出版发行项: | Hoboken, New Jersey : Wiley, [2017] |
载体形态: | v, 214 pages : illustrations ; 24 cm |
一般附注: | Includes index. |
格式化内容附注: | Step one--Identify the contract with the customer -- Step 2--Identify the performance obligations -- Step 3--Determine the transaction price -- Step 4--Allocate the transaction price -- Step five--Recognize revenue when (or as) the entity satisfies a performance obligation -- Other issues -- Contract costs -- Presentation and disclosure -- Implementation issues. |