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- W4252838284 abstract "The FASB and the International Accounting Standards Board (IASB) have been working on three joint projects since 2007 to provide guidance on areas they felt needed improvement: revenue recognition, financial instruments, and leases. The revenue recognition standard and accounting for marketable debt and equity securities are now effective for all entities, and the current expected credit loss and lease standards have had their effective dates extended. The FASB issued Accounting Standards Update No. 2014-09 primarily to clarify the principles for recognizing revenue. Prior to the issuance of this update, revenue recognition guidance comprised more than 100 standards — many of which were industry-specific and produced conflicting results for economically similar transactions. The objective of the disclosure requirements is for an entity to disclose sufficient information to enable users of financial statements to understand the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers." @default.
- W4252838284 created "2022-05-12" @default.
- W4252838284 date "2020-07-31" @default.
- W4252838284 modified "2023-09-26" @default.
- W4252838284 title "Revenue Recognition, Financial Instruments, and Leases" @default.
- W4252838284 doi "https://doi.org/10.1002/9781119757566.ch3" @default.
- W4252838284 hasPublicationYear "2020" @default.
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