The Resource The new revenue recognition standard : analysis & application, II, 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, II, 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, II, 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, II, 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
- " ... includes an introduction to the new approach and a detailed discussion of the last two steps in the new revenue recognition model (allocating transaction price and recognizing revenue when (or as) a performance obligation is satisfied). The Portfolio also includes detailed analysis of the new guidance on accounting for licenses and other special types of transactions, the guidance on accounting for costs in a contract with a customer, the presentation rules in the new guidance, the new disclosure requirements and the effective date and transition guidance. The Portfolio also includes guidance on preparing for implementation of the new standard and discussion of internal control over financial reporting issues. 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 legacy U.S. GAAP, when relevant, and discussion of the Boards' Basis for Conclusions. Finally, the portfolio contains a disclosure checklist and a transition checklist."
- Language
- eng
- Extent
- 1 online resource
- Note
- Authors: Stephen Rivera and Lisa Marie Starczewski, <November 2, 2016>
- Contents
-
- Detailed analysis. Understanding the new approach
- Step four: Allocating transaction price
- Step five: Recognizing revenue when (or as) a performance obligation is satisfied
- Applying the new guidance to licenses
- Accounting for contract costs under the new guidance
- Presentation rules
- Disclosure requirements
- Effective date & transition guidance
- Preparing for application of new standard
- Internal control over financial reporting considerations (ICFR)
- Working papers
- Label
- The new revenue recognition standard : analysis & application, II
- Title
- The new revenue recognition standard
- Title remainder
- analysis & application
- Title number
- II
- 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
- " ... includes an introduction to the new approach and a detailed discussion of the last two steps in the new revenue recognition model (allocating transaction price and recognizing revenue when (or as) a performance obligation is satisfied). The Portfolio also includes detailed analysis of the new guidance on accounting for licenses and other special types of transactions, the guidance on accounting for costs in a contract with a customer, the presentation rules in the new guidance, the new disclosure requirements and the effective date and transition guidance. The Portfolio also includes guidance on preparing for implementation of the new standard and discussion of internal control over financial reporting issues. 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 legacy U.S. GAAP, when relevant, and discussion of the Boards' Basis for Conclusions. Finally, the portfolio contains a disclosure checklist and a transition checklist."
- 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. 5099 (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 5099
- http://library.link/vocab/subjectName
-
- Financial statements
- Financial statements
- Financial disclosure
- Revenue
- Accounting
- Label
- The new revenue recognition standard : analysis & application, II, 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, <November 2, 2016>
- 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 -- Step four: Allocating transaction price -- Step five: Recognizing revenue when (or as) a performance obligation is satisfied -- Applying the new guidance to licenses -- Accounting for contract costs under the new guidance -- Presentation rules -- Disclosure requirements -- Effective date & transition guidance -- Preparing for application of new standard -- Internal control over financial reporting considerations (ICFR) -- Working papers
- 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)961940854
- Label
- The new revenue recognition standard : analysis & application, II, 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, <November 2, 2016>
- 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 -- Step four: Allocating transaction price -- Step five: Recognizing revenue when (or as) a performance obligation is satisfied -- Applying the new guidance to licenses -- Accounting for contract costs under the new guidance -- Presentation rules -- Disclosure requirements -- Effective date & transition guidance -- Preparing for application of new standard -- Internal control over financial reporting considerations (ICFR) -- Working papers
- 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)961940854
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-/YHAB-CQvyeE/" 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-/YHAB-CQvyeE/">The new revenue recognition standard : analysis & application, II, 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>
