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...
Saved in:
| 主要作者: | |
|---|---|
| 格式: | text |
| 語言: | English |
| 出版: |
Institutional Knowledge at Singapore Management University
2023
|
| 主題: | |
| 在線閱讀: | 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 |
| 標簽: |
添加標簽
沒有標簽, 成為第一個標記此記錄!
|