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Principal Versus Agent Consideration Finalized for Revenue Recognition Standard

Revenue Recognition: Short-term Pain, Long-term Gain

Revenue Recognition Serial Part 5: Step 4 - Allocating the Transaction Price

Revenue Recognition Considerations for the Manufacturing Industry

All entities will have to reevaluate their revenue recognition processes when the FASB's Accounting Standard Update (ASU) 2014-09, Revenue from Contracts with Customers (Topic 606) is adopted, beginning with those early adopting in 2017.

Narrow Scope Improvements Proposed to Revenue Recognition Guidance

Six proposed, small-scale changes have been added to the list of updates to ASU 2014-09, Revenue from Contract with Customers (Topic 606). The exposure draft of the changes, released by the Financial Accounting Standards Board (FASB), does not materially change the five-step process for revenue recognition put in place by ASU 2014-09.
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