Wiley revenue recognition : (Record no. 648994)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 05503cam a2200685Ii 4500 |
| 001 - CONTROL NUMBER | |
| control field | ocn970631497 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250919141836.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
| fixed length control field | m o d |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr |n|---||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 170128s2017 njua ob 001 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781119351696 |
| Qualifying information | (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 1119351693 |
| Qualifying information | (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 1119351642 |
| Qualifying information | (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781119351641 |
| Qualifying information | (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 1119351685 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781119351689 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9781118776858 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (OCoLC)970631497 |
| Canceled/invalid control number | (OCoLC)970041894 |
| -- | (OCoLC)970607633 |
| -- | (OCoLC)970611220 |
| -- | (OCoLC)970807650 |
| -- | (OCoLC)970811326 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | EBLCP |
| Language of cataloging | eng |
| Description conventions | pn |
| Transcribing agency | EBLCP |
| Modifying agency | NST |
| -- | IDEBK |
| -- | OCLCQ |
| -- | NST |
| -- | YDX |
| -- | DG1 |
| -- | OCLCF |
| -- | OCLCQ |
| 049 ## - LOCAL HOLDINGS (OCLC) | |
| Holding library | MAIN |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HF5681.R5 |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | BUS |
| Subject category code subdivision | 041000 |
| Source | bisacsh |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | BUS |
| Subject category code subdivision | 042000 |
| Source | bisacsh |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | BUS |
| Subject category code subdivision | 085000 |
| Source | bisacsh |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | BUS |
| Subject category code subdivision | 082000 |
| Source | bisacsh |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 658.15/54 |
| Edition information | 23 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Flood, Joanne M., |
| Relator term | author. |
| 245 10 - TITLE STATEMENT | |
| Title | Wiley revenue recognition : |
| Remainder of title | understanding and implementing the new standard / |
| Statement of responsibility, etc. | Joanne M. Flood. |
| 246 30 - VARYING FORM OF TITLE | |
| Title proper/short title | Revenue recognition |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | Hoboken, NJ : |
| Name of producer, publisher, distributor, manufacturer | John Wiley & Sons, Inc., |
| Date of production, publication, distribution, manufacture, or copyright notice | 2017. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource (223 pages) : |
| Other physical details | illustrations. |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Content type code | txt |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Media type code | c |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Carrier type code | cr |
| Source | rdacarrier |
| 490 1# - SERIES STATEMENT | |
| Series statement | Wiley Regulatory Reporting Ser. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE | |
| Bibliography, etc. note | Includes bibliographical references and index. |
| 500 ## - GENERAL NOTE | |
| General note | Includes index. |
| 588 0# - SOURCE OF DESCRIPTION NOTE | |
| Source of description note | Print version record. |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Wiley Revenue Recognition plus Website: Understanding and Implementing the New Standard; Contents; Executive Summary; What Is Revenue?; Revenue versus Gains; IFRS; The New Revenue Standard; Development of Revenue Guidance; U.S. GAAP; IFRS; The Revenue Recognition Project; The New Standards; Project Goals; Effective Dates; Collectibility Thresholds; Interim Requirements; Promised Goods Or Services Immaterial in the Context of the Contract; Presentation of Sales Taxes; Shipping and Handling Activities; Noncash Consideration; Licensing; Completed Contracts. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Practical Expedient for Contract Modification-Date of ApplicationDisclosure Relief for Nonpublic Entities; Impairment Loss Reversal; Scope; Scope Exceptions; Example ES. 1: Nonmonetary Exchanges to Facilitate Sales to Customers or Potential Customers; Contracts Partially in Scope; Example ES. 2: Contract Partially Out of Scope; Sale of Transfer of Nonfinancial Assets; Effective Dates; Changes to Effective Dates; Other Changes to the Standard; Implementation Options; Full Retrospective Approach; Modified Retrospective Approach; Objective of the Standard. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Core Principle and the Five Steps of the Revenue Recognition ModelExample ES. 3: Application of the Core Principle Through the Five Steps; Disclosures Required By the Standard; Forming and Documenting Professional Judgment; Disclosures Required for a New Standard; Other Changes Included in the Standard; Sec Response; Industry-Specific Guidance Superseded; Aicpa Industry Committees; Changes to Industry-Specific Guidance; Transition Resource Group; Appendix: Status of Issues Brought to the Boards; 1: Step 1-Identify the Contract With the Customer; Overview. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Assessing Whether Contracts Are Within the Scope of the StandardEnforceable Rights and Obligations; The Five Contract Criteria; Example 1.1: Oral Contract; Example 1.2: Product Delivered, but No Written Contract Exists; Example 1.3: Contract Extension; Example 1.4: Meeting the Termination Criteria; Collectibility Threshold; Comparison with Legacy Guidance; Differences between IFRS and U.S. GAAP; Assessing Collectibility; Example 1.5: Assessing Collectibility-Implied Price Concession; Example 1.6: Assessing Collectibility-Meeting the Collectibility Threshold; Contract Recognition. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Arrangements Where Contract Criteria Are Not MetExample 1.7: No Contract Exists-Accounting for Consideration Received; Reassessment; The Portfolio Approach and Combining Contracts; A Practical Expedient; Combination of Contracts Required; Assessing Collectibility of a Portfolio of Contracts; Identifying the Customer; Collaborative Arrangements; Example 1.8: Collaborative Arrangement; Arrangements with Multiple Parties; 2: Step 2-Identify the Performance Obligations; Overview; Promises in Contracts With Customers; Implicit Promises; Goods to Be Provided in the Future. |
| 500 ## - GENERAL NOTE | |
| General note | Example 2.1: Implied Performance Obligation. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Revenue |
| General subdivision | Accounting. |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | BUSINESS & ECONOMICS |
| General subdivision | Industrial Management. |
| Source of heading or term | bisacsh |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | BUSINESS & ECONOMICS |
| General subdivision | Management. |
| Source of heading or term | bisacsh |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | BUSINESS & ECONOMICS |
| General subdivision | Management Science. |
| Source of heading or term | bisacsh |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | BUSINESS & ECONOMICS |
| General subdivision | Organizational Behavior. |
| Source of heading or term | bisacsh |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Revenue |
| General subdivision | Accounting. |
| Source of heading or term | fast |
| Authority record control number or standard number | (OCoLC)fst01096487 |
| 655 #4 - INDEX TERM--GENRE/FORM | |
| Genre/form data or focus term | Electronic books. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Print version: |
| Main entry heading | Flood, Joanne M. |
| Title | Wiley Revenue Recognition Plus Website : Understanding and Implementing the New Standard. |
| Place, publisher, and date of publication | Somerset : John Wiley & Sons, Incorporated, ©2017 |
| International Standard Book Number | 9781118776858 |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE | |
| Uniform title | Wiley Regulatory Reporting Ser. |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://eresourcesptsl.ukm.remotexs.co/user/login?url=https://doi.org/10.1002/9781119351641">https://eresourcesptsl.ukm.remotexs.co/user/login?url=https://doi.org/10.1002/9781119351641</a> |
| Public note | Wiley Online Library |
| 907 ## - LOCAL DATA ELEMENT G, LDG (RLIN) | |
| a | .b16815841 |
| b | 2022-11-01 |
| c | 2020-07-17 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Suppress in OPAC | No |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| Library | |
| Operator's initials, OID (RLIN) | 2020-07-17 |
| Cataloger's initials, CIN (RLIN) | m |
| Material Type (Sierra) | E-Book |
| Language | English |
| Country | |
| -- | 0 |
| -- | .b16815841 |
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