'Performance obligation' presentation slideshows

785 views • 64 slides

Accounting and Auditing Issues for Small and Mid-Size Businesses

Accounting and Auditing Issues for Small and Mid-Size Businesses. Staci Brogan, Shareholder Douglas Morally, Senior Manager. Agenda. Overview of the Standard Setting Agenda Current Environment for Private Companies Revenue Recognition Other Recently Issued Accounting Standards Leases.

554 views • 55 slides

Louisiana Joint CFMA Conference 2019 James C. Lundy, Jr., CPA Tax & Construction Partner

696 views • 53 slides

IAS 18 - Revenue recognition

IAS 18 - Revenue recognition. Executive summary. General: Under both IFRS and US GAAP, revenue is not recognized until it is both realized (realizable) and earned .

976 views • 48 slides

FASB IASB Project on Revenue Recognition

FASB IASB Project on Revenue Recognition. Chris Carlson, CPA. During today's presentation, keep in mind:. Subjectivity of proposed changes Costs and Benefits of Implementation Reliability of information Consistency of reporting Impact on surety credit. Background. FASB / IASB Convergence

542 views • 37 slides

Proposed Accounting Standards Update to Lease Accounting

492 views • 36 slides

Presented by Lance Trammell, CPA Lane Gorman Trubitt, PLLC October 16, 2014

364 views • 27 slides

IFRS 15 Revenue from Contracts with Customers Presented by CPA Peter Njuguna

250 views • 22 slides

GASB Update

GASB Update. NC GFOA 2019 Spring Conference Presented by Gregory S. Allison. Preliminary Views. Financial Reporting Model Improvements. Background. Preliminary Views issued September 2018 Exposure Draft anticipated in June 2020 Final standard anticipated in February 2022.

205 views • 17 slides

An Insight into Practical Application Experience of Implementing Ind AS 115 by EY Indiaa

Ind AS 115 creates a single source of revenue requirements for all entities in all industries. To understand the real challenges faced by these companies, EY brings an insight into the practical experience of implementing Ind AS 115. Download to read more.

164 views • 16 slides