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News and Publications from MHM

Will Revenue Recognition Changes Signal the End of Customer Loyalty Programs?

Impending accounting changes may mean more businesses decide to reconsider their customer loyalty programs.

FASB Approves Revenue Recognition Deferral

The Financial Accounting Standards Board (FASB) officially pushed back the effective date of Accounting Standards Update (ASU) 2014-09 Revenue from Contracts with Customers (Topic 606).

Proposed Changes Will Clarify New Revenue Recognition Guidance

The Financial Accounting Standards Board (FASB) recently proposed amendments to ASU 2014-09 Revenue from Contracts with Customers (Topic 606) that would clarify how to identify performance obligations and account for licenses for intellectual property in the new standard.

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. 

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.

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