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ASC 430 Deferred Revenue

Flood, Joanne M

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.

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ASC 430 Deferred Revenue

Flood, Joanne M

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

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.

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Titel:

ASC 430 Deferred Revenue

Beteiligte:

Flood, Joanne M (Autor:in)

Erschienen in:

Wiley <fc>GAAP</fc> 2017 ‐ Interpretation and Application of Generally Accepted Accounting Principles ; 469-470

Erscheinungsdatum:

12.05.2016

Format / Umfang:

2 pages

ISBN:

9781119357032 , 9781119356929

DOI:

https://doi.org/10.1002/9781119357032.ch30

Medientyp:

Aufsatz/Kapitel (Buch)

Format:

Elektronische Ressource

Sprache:

Englisch

Schlagwörter:

deferred revenue , contract liabilities , ASC 430 , vendor sales incentives , generally accepted accounting principles , Financial Accounting Standards Board

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