A platform for research: civil engineering, architecture and urbanism
A platform for research: civil engineering, architecture and urbanism
This chapter provides definitions of terms included in ASC 720, discusses its perspectives and issues, and describes the concepts, and rules, along with examples. ASC 720‐15 applies to all nongovernmental entities. Routine ongoing efforts to improve existing quality of products, services, or facilities are not start‐up costs. ASC 720‐20 provides guidance on retroactive contracts, claims‐made contracts, and multiple‐year retrospectively rated contracts. ASC 720‐25 states that contributions made are expenses in the period when the contribution is made. There should also be a decrease in assets or increase in liabilities. ASC 720‐40 contains guidance on accounting for historical electronic equipment waste held by private households for obligations associated with Directive 2002/96/EC on Waste Electrical and Electronic Equipment adopted by the European Union. ASC 720‐50 provides guidance on certain provisions of the Patient Protection and Affordable Care Act, as amended by the Health Care and Education Reconciliation Act.
This chapter provides definitions of terms included in ASC 720, discusses its perspectives and issues, and describes the concepts, and rules, along with examples. ASC 720‐15 applies to all nongovernmental entities. Routine ongoing efforts to improve existing quality of products, services, or facilities are not start‐up costs. ASC 720‐20 provides guidance on retroactive contracts, claims‐made contracts, and multiple‐year retrospectively rated contracts. ASC 720‐25 states that contributions made are expenses in the period when the contribution is made. There should also be a decrease in assets or increase in liabilities. ASC 720‐40 contains guidance on accounting for historical electronic equipment waste held by private households for obligations associated with Directive 2002/96/EC on Waste Electrical and Electronic Equipment adopted by the European Union. ASC 720‐50 provides guidance on certain provisions of the Patient Protection and Affordable Care Act, as amended by the Health Care and Education Reconciliation Act.
ASC 720 OTHER EXPENSES
Flood, Joanne M. (editor)
2015-12-02
6 pages
Article/Chapter (Book)
Electronic Resource
English
| Wiley | 2021
| Wiley | 2018
| Wiley | 2016
| Wiley | 1932