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Tags archive: revenue recognition

Home /Tag: revenue recognition
Featured

New Revenue Recognition Guidance and the Potential for Fraud and Abuse

Are Companies and Auditors Ready?

By  Doug Carmichael

April 2019 0

In Brief Now that FASB's new revenue recognition standard is effective, it is worth considering how well the guidance meets the goals originally set by…

Featured

Audit Implications of the New Revenue Reporting Standard

A Panel Discussion

By  CPAJ Staff

March 2019 0

About the Panelists The panel featured Meredith Canaday, CPA, partner in the department of professional practice at KPMG; Sheri Fabian, technical partner in the national…

Featured

Current Developments at the SEC

By  Norman Strauss, Wesley Bricker, Kyle Moffatt and Charles Wright

August 2018 0

Pictured, left to right: Charles Wright, Norman Strauss, Wesley Bricker, and Kyle Moffatt Photos by E. Lee White Bricker began the panel by showing the…

Featured

Engaging with Stakeholders and Setting a Relevant Agenda

By  Russell Golden

August 2018 0

Every one of us plays a role in promoting integrity in our capital markets. That's because, for all of its flaws, modern market capitalism remains…

News & Views

The Decision Relevance of Financial Reporting

An Exclusive CPA Journal Panel Discussion

By  CPAJ Staff

March 2018 0

  In the past few years, three major accounting standards—revenue recognition, leases, and financial instruments—have been the subject of discussion and preparation for CPAs across…

Featured

Implementing Variable Considerations in Revenue Recognition

By  Ning Du, PhD and Ray Whittington, PhD

December 2017 0

In May 2014, FASB and the IASB released a final, converged standard on revenue recognition [see Accounting Standards Update (ASU) 2014-09 and IFRS 15]. The…

News & Views

Revenue Recognition Guidance Alters Presentation of Bad Debt for Healthcare Organizations

FASB News/PCOAB News/ASB News

By  Thomson Reuters Checkpoint

November 2017 0

FASB News Revenue Recognition Guidance Alters Presentation of Bad Debt for Healthcare Organizations Hospitals, clinics, and other healthcare organizations should prepare for big changes when…

News & Views

Report: Revenue Recognition Implementation Delays Could Stall IPOs

By  Thomson Reuters Checkpoint

September 2017 0

FASB News Report: Revenue Recognition Implementation Delays Could Stall IPOs The majority of private companies contemplating initial public offerings (IPO) are not prepared to for…

Featured

ICYMI | The New Revenue Recognition Standard

An Illustration of the Implications for ‘Ordinary’ Companies

By  James Duncan, PhD, CPA and James Schmutte

August 2017 0

In Brief After a long period of deliberation and revision, FASB’s new guidance on revenue recognition will soon be a reality for businesses and their…

Featured

Implementing New Standards for Revenue Recognition, Leases, and Financial Statements

By  Marc Siegel, Norman Strauss, Prabhakar Kalavacherla, Mark LaMonte, Amie Thuener and Scott Taub

August 2017 0

The panel began with a discussion of the new standard for revenue recognition and the process for implementing it. Siegel highlighted some of the more…

News & Views

Oil and Gas Companies May Receive Relief from Lease Standard

FASB/AICPA/ISAB News

By  Thomson Reuters Checkpoint

August 2017 0

FASB News Oil and Gas Companies May Receive Relief from Lease Standard FASB wants to give utilities and oil-and-gas companies some relief when they switch…

Feature Articles

Current Developments in the Private Sector

By  Norman Strauss, Susan Cosper, Patrick Durbin, Robert Laux and Alison Spivey

July 2016 0

The third panel of the 15th Annual Financial Reporting Conference covered recent financial reporting developments in the private sector. Topics included the new revenue recognition…

Featured

Current Developments at the SEC

By  Norman Strauss, Wesley Bricker, Michael Kronforst and Michael Maloney

July 2016 0

At the first panel of the 15th Annual Financial Reporting Conference, the panelists discussed the SEC's recent activities and plans for the future. Topics included…

July 2016 Issue

In this Issue: July 2016

By  CPAJ Staff

July 2016 0

This issue features our annual coverage of Baruch College's Financial Reporting Conference. We have published the highlights of the conference for several years now to…

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