发帖
雷达卡
[size=0.95em]PwC is pleased to offer the first edition of our global accounting and financial reporting guide forRevenue from contracts with customers. In May 2014, the FASB and IASB issued their converged standard on revenue recognition (ASC 606) which replaces much of the prescriptive, and often industry-specific or transaction-specific, guidance included in today’s accounting literature. Most entities will see some level of change as a result of the new revenue recognition standard.
[size=0.95em]The Revenue from contracts with customers guide begins with a summary of the new five step revenue recognition model. The ensuing chapters further discuss each step of the model, highlighting key aspects of the revenue standard and providing examples to illustrate application of the new revenue standard. Relevant references to and excerpts from both the FASB and IASB revenue standards are interspersed throughout the guide. The Revenue from contracts with customers guide also discusses the new disclosure requirements and the effective date and transition provisions.
[size=0.95em]This guide has been prepared to support you as you identify the implications of the new revenue recognition standard, evaluate its impact (on business strategies, processes, systems, controls, financial statement recognition and required disclosures) and prepare for implementation. It should be used in combination with a thorough analysis of the relevant facts and circumstances, review of the authoritative accounting literature (ASU 2014-09 and IFRS 15), and appropriate professional and technical advice.
pwc-revenue-recognition-global-guide-2014.pdf
(2.91 MB, 需要: 10 个论坛币)
京公网安备 11010802022788号
