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- W3038431072 abstract "Implementing the New Revenue Standard for Construction Entities Wing W. Poon Abstract The Financial Accounting Standards Board and the International Accounting Standards Board in 2014 jointly issued significantly revised standard on revenue recognition. The new standard became effective for annual reporting periods beginning after December 15, 2017, including interim reporting periods within that reporting period with a one-year deferral for nonpublic entities. The new standard provides a single comprehensive principle-based revenue recognition model to be applied across industries and jurisdictions. It replaces the detailed and often disparate industry-specific guidance existed under U.S. accounting standards. The focus of this paper is to examine the implementation of the new revenue standard for construction entities. Issues related to the pattern of revenue recognition, combining contracts and contract modifications are examined. In general, the fundamental accounting for long-term construction contracts does not change significantly by the new standard. Full Text: PDF DOI: 10.15640/ijat.v8n1a1" @default.
- W3038431072 created "2020-07-10" @default.
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- W3038431072 date "2020-01-01" @default.
- W3038431072 modified "2023-10-16" @default.
- W3038431072 title "Implementing the New Revenue Standard for Construction Entities" @default.
- W3038431072 doi "https://doi.org/10.15640/ijat.v8n1a1" @default.
- W3038431072 hasPublicationYear "2020" @default.
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