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Revenue recognition

About this topic

Financial professionals are facing unprecedented changes in financial accounting and reporting. Economic, regulatory, and global forces are demanding higher-quality reporting while standards are in continual flux. These learning resources are designed to help you understand the knowledge and skills needed in the areas of financial accounting and reporting to appropriately serve their employers or clients.

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Lost and found: Booking liabilities and breakage income for unredeemed gift cards

This article describes FASB’s treatment for gift cards, as prescribed in Accounting Standards Update No. 2014-09, Revenue From Contracts With Customers (Topic 606).

Article Revenue recognition Intermediate

New Revenue Recognition Accounting Standard—Learning and Implementation Plan

Use this roadmap to ensure that your company as well as its management team and staff understand the new standard.

Article Revenue recognition Intermediate

Financial Reporting Brief: Roadmap to Understanding the New Revenue Recognition Standards

This brief includes discusses the 5-step model and other new guidance.

Article Revenue recognition Foundational

Revenue Recognition Primer for Audit Committees

This document will assist audit committees in ensuring the entity is prepared to adopt the standard.

Article Revenue recognition Foundational

Introduction to the New Revenue Recognition Standard

Kim Kushmerick, AICPA Senior Technical Manager-Accounting Standards, provides an overview of the new revenue recognition standard and highlights helpful AICPA...

Video Revenue recognition Foundational