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This chapter provides complete coverage of one of the Financial Accounting Standards Board's (FASB) Accounting Standards Codification (ASC), ASC 430, the source of authoritative generally accepted accounting principles (GAAP). It renders GAAP more understandable and accessible for research. GAAP has been designed to reduce the amount of time and effort needed to solve accounting research and implementation issues. The only guidance ASC 430 is a link to guidance on deferred revenue related to vendor sales incentives (refunds or rebated) that will be claimed by customers at ASC 605‐50‐25‐4. Upon implementation of ASU 2014‐09, the only guidance in this topic will be a link to guidance on deferred revenue and contract liabilities and the title of this topic will change to ASC 430, Deferred Revenue and Contract Liabilities.
This chapter provides complete coverage of one of the Financial Accounting Standards Board's (FASB) Accounting Standards Codification (ASC), ASC 430, the source of authoritative generally accepted accounting principles (GAAP). It renders GAAP more understandable and accessible for research. GAAP has been designed to reduce the amount of time and effort needed to solve accounting research and implementation issues. The only guidance ASC 430 is a link to guidance on deferred revenue related to vendor sales incentives (refunds or rebated) that will be claimed by customers at ASC 605‐50‐25‐4. Upon implementation of ASU 2014‐09, the only guidance in this topic will be a link to guidance on deferred revenue and contract liabilities and the title of this topic will change to ASC 430, Deferred Revenue and Contract Liabilities.
ASC 430 Deferred Revenue
Flood, Joanne M (Autor:in)
12.05.2016
2 pages
Aufsatz/Kapitel (Buch)
Elektronische Ressource
Englisch
Wiley | 2019
|Wiley | 2018
|ASC 430 DEFERRED REVENUE AND CONTRACT LIABILITIES
Wiley | 2021
|Online Contents | 1994