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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.

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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