جمعه 7 اردیبهشت 1403
| عنوان مقاله | |
| عنوان مقاله |
ASC 606: Challenges in understanding and applying revenue recognition |
| عنوان فارسی مقاله | ASC 606: چالش هایی برای درک و کاربرد شناخت درآمد |
| مشخصات مقاله انگلیسی | |
| نشریه: Elsevier |
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| سال انتشار |
2018 |
| عنوان مجله |
Journal of Accounting Education |
| تعداد صفحات مقاله انگلیسی | 3 |
| رفرنس | ندارد |
| تعداد رفرنس | 0 |
| چکیده مقاله | |
| چکیده |
Accounting Standards Codification (ASC) 606, Revenue from Contracts with Customers, introduces what the FASB refers to as a comprehensive, cohesive, and converged revenue standard to replace practices based on broad concepts and industry specific guidance or transaction-based guidance. Some challenges in understanding and applying a control-based revenue recognition model that new professionals are likely to encounter are discussed. |
| کلمات کلیدی |
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| دانلود | |
