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- Title
Revenue Recognition and Restructuring Continue to Receive FASB Attention.
- Authors
Munter, Paul
- Abstract
Discusses the significance of revenue recognition and restructuring for the continued attention by the Financial Accounting Standards Board (FASB). Terms and conditions on the accounting standards on revenue recognition; Establishment of the revenue recognition project of the FASB in an effort to provide better and more comprehensive guidance as to when companies should record revenues; Comparison of the FASB standard directive 146 with the Emerging Issues Task Force on accounting for costs associated with exit or disposal activities.
- Subjects
REVENUE accounting; ACCOUNTING methods; ACCOUNTING standards; ACCOUNTING laws; COST accounting; CORPORATE finance
- Publication
Journal of Corporate Accounting & Finance (Wiley), 2002, Vol 14, Issue 1, p77
- ISSN
1044-8136
- Publication type
Article
- DOI
10.1002/jcaf.10124