Moving towards principles-based accounting standards: The impact of the new revenue standard on the quality of accrual accounting

Moving towards principles-based accounting standards: The impact of the new revenue standard on the quality of accrual accounting

The new revenue standard (ASU 2014-09, codified in ASC 606 and ASC 340-40) establishes a comprehensive framework on accounting for contracts with customers and replaces most existing revenue recognition rules. The new guidance removes the inconsistencies and weaknesses of legacy guidance, while is m...

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Bibliographic Details
Main Author: HE, HUIYU
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2023
Subjects:
revenue recognition
sales commissions
accruals
principles-based standard
FASB
cash flow predictability
earnings management
relevance
accrual anomaly
Accounting
Online Access:https://ink.library.smu.edu.sg/etd_coll/462
https://ink.library.smu.edu.sg/context/etd_coll/article/1460/viewcontent/GPAC_AY2018_PhD_Huiyu_HE.pdf
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Institution: Singapore Management University
Language: English

Internet

https://ink.library.smu.edu.sg/etd_coll/462
https://ink.library.smu.edu.sg/context/etd_coll/article/1460/viewcontent/GPAC_AY2018_PhD_Huiyu_HE.pdf

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