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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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).
Use this roadmap to ensure that your company as well as its management team and staff understand the new standard.
This brief includes discusses the 5-step model and other new guidance.
Kim Kushmerick, AICPA Senior Technical Manager-Accounting Standards, provides an overview of the new revenue recognition standard and highlights helpful AICPA...