The Resource The new revenue recognition standard : analysis & application, I, Stephen Rivera, CPA, Worldwide Senior Director, Financial Compliance & Procedures, Johnson & Johnson and Philip J. Santarelli, CPA, Partner Emeritus, Professional Practice Group, Baker Tilly Virchow Krause, LLP
The new revenue recognition standard : analysis & application, I, Stephen Rivera, CPA, Worldwide Senior Director, Financial Compliance & Procedures, Johnson & Johnson and Philip J. Santarelli, CPA, Partner Emeritus, Professional Practice Group, Baker Tilly Virchow Krause, LLP
Resource Information
The item The new revenue recognition standard : analysis & application, I, Stephen Rivera, CPA, Worldwide Senior Director, Financial Compliance & Procedures, Johnson & Johnson and Philip J. Santarelli, CPA, Partner Emeritus, Professional Practice Group, Baker Tilly Virchow Krause, LLP represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in Biddle Law Library - University of Pennsylvania Law School.This item is available to borrow from 1 library branch.
Resource Information
The item The new revenue recognition standard : analysis & application, I, Stephen Rivera, CPA, Worldwide Senior Director, Financial Compliance & Procedures, Johnson & Johnson and Philip J. Santarelli, CPA, Partner Emeritus, Professional Practice Group, Baker Tilly Virchow Krause, LLP represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in Biddle Law Library - University of Pennsylvania Law School.
This item is available to borrow from 1 library branch.
- Summary
- "... is designed to be used in conjunction with Accounting Policy & Practice Portfolio, The New Revenue Standard - Analysis & Application II. Together, these Portfolios provide a detailed analysis of the new revenue recognition standard (ASU 2014-09 and IFRS 15). This portfolio discusses the history of the standard, the changes that have been made to the Codification, the scope of the standard, and the first three steps in the new revenue recognition model (identifying the contract, identifying performance obligations and determining transaction price). The Portfolio includes analysis of the new rules as well as the ongoing efforts of the TRG and the FASB and IASB to clarify issues that have arisen with respect to the new guidance. The Portfolio provides a comparison to current U.S. GAAP, when relevant, and discussion of the Boards' Basis for Conclusions. In addition, the Portfolio provides an overview of the new rules on accounting for incremental costs to obtain and costs to fulfill a contract with a customer."
- Language
- eng
- Extent
- 1 online resource
- Note
- Authors: Stephen Rivera and Lisa Marie Starczewski
- Contents
-
- Detailed analysis. Understanding the new approach
- Changes to the codification
- ASC 606: Scope
- Step one: Identifying the contract
- Step two: Identifying performance obligations
- Step three: Determing transaction price
- Label
- The new revenue recognition standard : analysis & application, I
- Title
- The new revenue recognition standard
- Title remainder
- analysis & application
- Title number
- I
- Statement of responsibility
- Stephen Rivera, CPA, Worldwide Senior Director, Financial Compliance & Procedures, Johnson & Johnson and Philip J. Santarelli, CPA, Partner Emeritus, Professional Practice Group, Baker Tilly Virchow Krause, LLP
- Subject
-
- Financial statements -- Law and legislation -- United States
- Financial statements -- Law and legislation -- United States
- Financial statements -- Standards -- United States
- Financial statements -- Standards -- United States
- Revenue -- Accounting | Standards -- United States
- Accounting -- Standards -- United States
- Financial disclosure -- Law and legislation -- United States
- Financial disclosure -- Law and legislation -- United States
- Electronic books
- Accounting -- Standards -- United States
- Language
- eng
- Summary
- "... is designed to be used in conjunction with Accounting Policy & Practice Portfolio, The New Revenue Standard - Analysis & Application II. Together, these Portfolios provide a detailed analysis of the new revenue recognition standard (ASU 2014-09 and IFRS 15). This portfolio discusses the history of the standard, the changes that have been made to the Codification, the scope of the standard, and the first three steps in the new revenue recognition model (identifying the contract, identifying performance obligations and determining transaction price). The Portfolio includes analysis of the new rules as well as the ongoing efforts of the TRG and the FASB and IASB to clarify issues that have arisen with respect to the new guidance. The Portfolio provides a comparison to current U.S. GAAP, when relevant, and discussion of the Boards' Basis for Conclusions. In addition, the Portfolio provides an overview of the new rules on accounting for incremental costs to obtain and costs to fulfill a contract with a customer."
- Cataloging source
- IUB
- Characteristic
- updating web site
- http://library.link/vocab/creatorName
- Rivera, Stephen
- Entry convention
- integrated entry
- LC call number
- HF5616.U5
- LC item number
- A345 no. 5098 (INTERNET)
- Nature of contents
-
- dictionaries
- bibliography
- Original alphabet or script of title
- basic roman
- Regularity
- complete irregular
- http://library.link/vocab/relatedWorkOrContributorDate
- 1964-
- http://library.link/vocab/relatedWorkOrContributorName
-
- Santarelli, Philip J.
- Starczewski, Lisa M.
- Tax Management Inc
- Series statement
- Accounting policy & practice portfolios : accounting rules and disclosures;
- Series volume
- portfolio 5098
- http://library.link/vocab/subjectName
-
- Financial statements
- Financial statements
- Financial disclosure
- Revenue
- Accounting
- Label
- The new revenue recognition standard : analysis & application, I, Stephen Rivera, CPA, Worldwide Senior Director, Financial Compliance & Procedures, Johnson & Johnson and Philip J. Santarelli, CPA, Partner Emeritus, Professional Practice Group, Baker Tilly Virchow Krause, LLP
- Note
- Authors: Stephen Rivera and Lisa Marie Starczewski
- Bibliography note
- Includes bibliographical references
- Carrier category
- online resource
- Carrier category code
-
- cr
- Carrier MARC source
- rdacarrier
- Color
- mixed
- Content category
- text
- Content type code
-
- txt
- Content type MARC source
- rdacontent
- Contents
- Detailed analysis. Understanding the new approach -- Changes to the codification -- ASC 606: Scope -- Step one: Identifying the contract -- Step two: Identifying performance obligations -- Step three: Determing transaction price
- Dimensions
- unknown
- Extent
- 1 online resource
- Form of item
- online
- Media category
- computer
- Media MARC source
- rdamedia
- Media type code
-
- c
- Publication frequency
- Updated irregularly
- Specific material designation
- remote
- System control number
- (OCoLC)961940826
- Label
- The new revenue recognition standard : analysis & application, I, Stephen Rivera, CPA, Worldwide Senior Director, Financial Compliance & Procedures, Johnson & Johnson and Philip J. Santarelli, CPA, Partner Emeritus, Professional Practice Group, Baker Tilly Virchow Krause, LLP
- Note
- Authors: Stephen Rivera and Lisa Marie Starczewski
- Bibliography note
- Includes bibliographical references
- Carrier category
- online resource
- Carrier category code
-
- cr
- Carrier MARC source
- rdacarrier
- Color
- mixed
- Content category
- text
- Content type code
-
- txt
- Content type MARC source
- rdacontent
- Contents
- Detailed analysis. Understanding the new approach -- Changes to the codification -- ASC 606: Scope -- Step one: Identifying the contract -- Step two: Identifying performance obligations -- Step three: Determing transaction price
- Dimensions
- unknown
- Extent
- 1 online resource
- Form of item
- online
- Media category
- computer
- Media MARC source
- rdamedia
- Media type code
-
- c
- Publication frequency
- Updated irregularly
- Specific material designation
- remote
- System control number
- (OCoLC)961940826
Subject
- Financial statements -- Law and legislation -- United States
- Financial statements -- Law and legislation -- United States
- Financial statements -- Standards -- United States
- Financial statements -- Standards -- United States
- Revenue -- Accounting | Standards -- United States
- Accounting -- Standards -- United States
- Financial disclosure -- Law and legislation -- United States
- Financial disclosure -- Law and legislation -- United States
- Electronic books
- Accounting -- Standards -- United States
Genre
Member of
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.law.upenn.edu/portal/The-new-revenue-recognition-standard--analysis-/OBUcFWVsHQI/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.law.upenn.edu/portal/The-new-revenue-recognition-standard--analysis-/OBUcFWVsHQI/">The new revenue recognition standard : analysis & application, I, Stephen Rivera, CPA, Worldwide Senior Director, Financial Compliance & Procedures, Johnson & Johnson and Philip J. Santarelli, CPA, Partner Emeritus, Professional Practice Group, Baker Tilly Virchow Krause, LLP</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.law.upenn.edu/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.law.upenn.edu/">Biddle Law Library - University of Pennsylvania Law School</a></span></span></span></span></div>
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Data Citation of the Item The new revenue recognition standard : analysis & application, I, Stephen Rivera, CPA, Worldwide Senior Director, Financial Compliance & Procedures, Johnson & Johnson and Philip J. Santarelli, CPA, Partner Emeritus, Professional Practice Group, Baker Tilly Virchow Krause, LLP
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.law.upenn.edu/portal/The-new-revenue-recognition-standard--analysis-/OBUcFWVsHQI/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.law.upenn.edu/portal/The-new-revenue-recognition-standard--analysis-/OBUcFWVsHQI/">The new revenue recognition standard : analysis & application, I, Stephen Rivera, CPA, Worldwide Senior Director, Financial Compliance & Procedures, Johnson & Johnson and Philip J. Santarelli, CPA, Partner Emeritus, Professional Practice Group, Baker Tilly Virchow Krause, LLP</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.law.upenn.edu/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.law.upenn.edu/">Biddle Law Library - University of Pennsylvania Law School</a></span></span></span></span></div>
