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- Title
Case Studies in the New Revenue Recognition Guidance.
- Authors
Dyson, Robert A.
- Abstract
The article discusses the highlights of the Accounting Standards Update (ASU) 2014-09 prepared by the Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB) to guide accountants in preparing financial statements. Topics covered include the basic concepts of the ASU 2014-09, the use of ASU 2014-09 in the services contract of nonprofit organization Bravo Agency, and the use of ASU 2014-09 in the construction contract of property renovator Delta Company.
- Subjects
UNITED States; ACCOUNTING standards; FINANCIAL Accounting Standards Board; INTERNATIONAL Accounting Standards Board; FINANCIAL statements; NONPROFIT organizations accounting
- Publication
CPA Journal, 2015, Vol 85, Issue 3, p22
- ISSN
0732-8435
- Publication type
Article