Matches in SemOpenAlex for { <https://semopenalex.org/work/W4243779024> ?p ?o ?g. }
Showing items 1 to 76 of
76
with 100 items per page.
- W4243779024 abstract "This chapter examines how to identify the core principles of Financial Accounting Standards Board (FASB) Accounting Standards Update (ASU). The chapter also offers guidance on how to identify when the new standard will be effective. The intent of ASU No. 2014-09 is to avoid inconsistencies of accounting treatment across different geographies and industries. Its goal is to improve the comparability of revenue recognition practices, and to provide more useful information to financial statement users through enhanced disclosure requirements. An entity should recognize revenue to depict the transfer of goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. An entity, a real estate developer, enters into a contract for the sale of a building for $1 million. The customer intends to open a restaurant in the building. The building is located in an area where new restaurants face high levels of competition and the customer has little experience in the restaurant industry." @default.
- W4243779024 created "2022-05-12" @default.
- W4243779024 date "2018-05-09" @default.
- W4243779024 modified "2023-10-17" @default.
- W4243779024 title "Recognizing Revenue Under the New Standard: Core Principles and Resources" @default.
- W4243779024 doi "https://doi.org/10.1002/9781119514275.ch4" @default.
- W4243779024 hasPublicationYear "2018" @default.
- W4243779024 type Work @default.
- W4243779024 citedByCount "0" @default.
- W4243779024 crossrefType "other" @default.
- W4243779024 hasConcept C10138342 @default.
- W4243779024 hasConcept C114614502 @default.
- W4243779024 hasConcept C121955636 @default.
- W4243779024 hasConcept C144133560 @default.
- W4243779024 hasConcept C158561033 @default.
- W4243779024 hasConcept C162324750 @default.
- W4243779024 hasConcept C162853370 @default.
- W4243779024 hasConcept C163867264 @default.
- W4243779024 hasConcept C177235770 @default.
- W4243779024 hasConcept C187452473 @default.
- W4243779024 hasConcept C18903297 @default.
- W4243779024 hasConcept C195487862 @default.
- W4243779024 hasConcept C197947376 @default.
- W4243779024 hasConcept C199521495 @default.
- W4243779024 hasConcept C2164484 @default.
- W4243779024 hasConcept C2781027943 @default.
- W4243779024 hasConcept C33923547 @default.
- W4243779024 hasConcept C34447519 @default.
- W4243779024 hasConcept C41008148 @default.
- W4243779024 hasConcept C544937707 @default.
- W4243779024 hasConcept C76155785 @default.
- W4243779024 hasConcept C82279013 @default.
- W4243779024 hasConcept C86803240 @default.
- W4243779024 hasConcept C91306197 @default.
- W4243779024 hasConcept C91887955 @default.
- W4243779024 hasConceptScore W4243779024C10138342 @default.
- W4243779024 hasConceptScore W4243779024C114614502 @default.
- W4243779024 hasConceptScore W4243779024C121955636 @default.
- W4243779024 hasConceptScore W4243779024C144133560 @default.
- W4243779024 hasConceptScore W4243779024C158561033 @default.
- W4243779024 hasConceptScore W4243779024C162324750 @default.
- W4243779024 hasConceptScore W4243779024C162853370 @default.
- W4243779024 hasConceptScore W4243779024C163867264 @default.
- W4243779024 hasConceptScore W4243779024C177235770 @default.
- W4243779024 hasConceptScore W4243779024C187452473 @default.
- W4243779024 hasConceptScore W4243779024C18903297 @default.
- W4243779024 hasConceptScore W4243779024C195487862 @default.
- W4243779024 hasConceptScore W4243779024C197947376 @default.
- W4243779024 hasConceptScore W4243779024C199521495 @default.
- W4243779024 hasConceptScore W4243779024C2164484 @default.
- W4243779024 hasConceptScore W4243779024C2781027943 @default.
- W4243779024 hasConceptScore W4243779024C33923547 @default.
- W4243779024 hasConceptScore W4243779024C34447519 @default.
- W4243779024 hasConceptScore W4243779024C41008148 @default.
- W4243779024 hasConceptScore W4243779024C544937707 @default.
- W4243779024 hasConceptScore W4243779024C76155785 @default.
- W4243779024 hasConceptScore W4243779024C82279013 @default.
- W4243779024 hasConceptScore W4243779024C86803240 @default.
- W4243779024 hasConceptScore W4243779024C91306197 @default.
- W4243779024 hasConceptScore W4243779024C91887955 @default.
- W4243779024 hasLocation W42437790241 @default.
- W4243779024 hasOpenAccess W4243779024 @default.
- W4243779024 hasPrimaryLocation W42437790241 @default.
- W4243779024 hasRelatedWork W1594093123 @default.
- W4243779024 hasRelatedWork W1849584512 @default.
- W4243779024 hasRelatedWork W2107945479 @default.
- W4243779024 hasRelatedWork W2165483983 @default.
- W4243779024 hasRelatedWork W2350705953 @default.
- W4243779024 hasRelatedWork W2613880197 @default.
- W4243779024 hasRelatedWork W2790649785 @default.
- W4243779024 hasRelatedWork W3123644118 @default.
- W4243779024 hasRelatedWork W4296041711 @default.
- W4243779024 hasRelatedWork W4307562891 @default.
- W4243779024 isParatext "false" @default.
- W4243779024 isRetracted "false" @default.
- W4243779024 workType "other" @default.