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- W4241143975 abstract "Chapter 7 Financial Reporting and Disclosures First published: 28 October 2016 https://doi.org/10.1002/9781119448693.ch7 AboutPDFPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShareShare a linkShare onFacebookTwitterLinked InRedditWechat Summary This chapter discusses financial statement presentation and disclosure considerations as they relate to the airline industry. The discussed disclosures are identified with Securities and Exchange Commission (SEC) are applicable to entities subject to SEC reporting requirements that prepare their financial statements in conformity with U.S. generally accepted accounting principles (GAAP) pursuant to the SEC's reporting requirements. The chapter summarizes the areas considered in the selection and application of accounting policies related to airlines. Pursuant to Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) 235-10-50-3, an airline should disclose its accounting policy for the recognition of revenue. Passenger and other revenue recognition involves the use of judgments and estimates, which may have a significant effect on the airline's results. If costs associated with the acquisition of aircraft and aircraft-related costs are material to an airline's financial statements, the airline should disclose its policies for accounting for such costs in accordance with FASB ASC 235-10-50-3. Audit and Accounting Guide: Airlines RelatedInformation" @default.
- W4241143975 created "2022-05-12" @default.
- W4241143975 date "2016-10-28" @default.
- W4241143975 modified "2023-10-17" @default.
- W4241143975 title "Financial Reporting and Disclosures" @default.
- W4241143975 doi "https://doi.org/10.1002/9781119448693.ch7" @default.
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