000			05503cam a2200685Ii 4500
001			ocn970631497
005			20250919141836.0
006			m o d
007			cr |n|---|||||
008			170128s2017 njua ob 001 0 eng d
020			_a9781119351696 _q(electronic bk.)
020			_a1119351693 _q(electronic bk.)
020			_a1119351642 _q(electronic bk.)
020			_a9781119351641 _q(electronic bk.)
020			_a1119351685
020			_a9781119351689
020			_z9781118776858
035			_a(OCoLC)970631497 _z(OCoLC)970041894 _z(OCoLC)970607633 _z(OCoLC)970611220 _z(OCoLC)970807650 _z(OCoLC)970811326
040			_aEBLCP _beng _epn _cEBLCP _dNST _dIDEBK _dOCLCQ _dNST _dYDX _dDG1 _dOCLCF _dOCLCQ
049			_aMAIN
050		4	_aHF5681.R5
072		7	_aBUS _x041000 _2bisacsh
072		7	_aBUS _x042000 _2bisacsh
072		7	_aBUS _x085000 _2bisacsh
072		7	_aBUS _x082000 _2bisacsh
082	0	4	_a658.15/54 _223
100	1		_aFlood, Joanne M., _eauthor.
245	1	0	_aWiley revenue recognition : _bunderstanding and implementing the new standard / _cJoanne M. Flood.
246	3	0	_aRevenue recognition
264		1	_aHoboken, NJ : _bJohn Wiley & Sons, Inc., _c2017.
300			_a1 online resource (223 pages) : _billustrations.
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
490	1		_aWiley Regulatory Reporting Ser.
504			_aIncludes bibliographical references and index.
500			_aIncludes index.
588	0		_aPrint version record.
505	0		_aWiley 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		_aPractical 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		_aCore 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		_aAssessing 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		_aArrangements 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			_aExample 2.1: Implied Performance Obligation.
650		0	_aRevenue _xAccounting.
650		7	_aBUSINESS & ECONOMICS _xIndustrial Management. _2bisacsh
650		7	_aBUSINESS & ECONOMICS _xManagement. _2bisacsh
650		7	_aBUSINESS & ECONOMICS _xManagement Science. _2bisacsh
650		7	_aBUSINESS & ECONOMICS _xOrganizational Behavior. _2bisacsh
650		7	_aRevenue _xAccounting. _2fast _0(OCoLC)fst01096487
655		4	_aElectronic books.
776	0	8	_iPrint version: _aFlood, Joanne M. _tWiley Revenue Recognition Plus Website : Understanding and Implementing the New Standard. _dSomerset : John Wiley & Sons, Incorporated, ©2017 _z9781118776858
830		0	_aWiley Regulatory Reporting Ser.
856	4	0	_uhttps://eresourcesptsl.ukm.remotexs.co/user/login?url=https://doi.org/10.1002/9781119351641 _zWiley Online Library
907			_a.b16815841 _b2022-11-01 _c2020-07-17
942			_n0
998			_ae _b2020-07-17 _cm _dz _feng _gnju _y0 _z.b16815841
999			_c648994 _d648994