Joanne M. Flood

Wiley GAAP: Financial Statement Disclosure Manual


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ASC 505 EQUITY AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES NOTE

      41  36 ASC 605 REVENUE RECOGNITION AUTHORITATIVE LITERATURE

      42  37 ASC 606 REVENUE FROM CONTRACTS WITH CUSTOMERS AUTHORITATIVE LITERATURE STEP 1: IDENTIFY THE CONTRACT WITH THE CUSTOMER STEP 2: IDENTIFY THE PERFORMANCE OBLIGATIONS STEP 3: DETERMINE THE TRANSACTION PRICE STEP 4: ALLOCATE THE TRANSACTION PRICE STEP 5: RECOGNIZE REVENUE WHEN (OR AS) THE ENTITY SATISFIES A PERFORMANCE OBLIGATION OTHER ISSUES PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

      43  38 ASC 610 OTHER INCOME AUTHORITATIVE LITERATURE PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

      44  39 ASC 705 COST OF SALES AND SERVICES AUTHORITATIVE LITERATURE

      45  40 ASC 710 COMPENSATION— GENERAL AUTHORITATIVE LITERATURE PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

      46  41 ASC 712 COMPENSATION—NONRETIREMENT POSTEMPLOYMENT BENEFITS AUTHORITATIVE LITERATURE PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

      47  42 ASC 715 COMPENSATION—RETIREMENT BENEFITS AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

      48  43 ASC 718 COMPENSATION—STOCK COMPENSATION AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

      49  44 ASC 720 OTHER EXPENSES AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

      50  45 ASC 730 RESEARCH AND DEVELOPMENT AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

      51  46 ASC 740 INCOME TAXES AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

      52  47 ASC 805 BUSINESS COMBINATIONS AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

      53  48 ASC 808 COLLABORATIVE ARRANGEMENTS AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

      54  49 ASC 810 CONSOLIDATIONS AUTHORITATIVE LITERATURE PRACTICE ALERT