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FASB Releases Exposure Draft Delaying Revenue Recognition

Stakeholders can weigh in on whether the Financial Accounting Standards Board (FASB) should delay the changes to revenue recognition. 

Proposed Delay for Revenue Recognition Implementation

On April 1 the Financial Accounting Standards Board (FASB) proposed pushing back the effective date of the new revenue recognition standard by one year. 

Revenue Recognition Serial - Part 4: Step 3 - Determine the Transaction Price

The third step in the new revenue recognition guidance represents the half way point within the five step model to determining when, and how much revenue to recognize.

Revenue Recognition Serial - Part 3: Step 2 - Identify the Performance Obligations in the Contract

Revenue Recognition Serial - Part 2: Step 1: Identifying the Contract(s) with a Customer

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