Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers (Topic 606)¶
Financial Accounting Standards Board. (2014). Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers (Topic 606).
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Primes¶
- Frame Change
- Every pre-cutover series in the company's own systems now requires translation before it can be read, which is the backwards obligation that the formal case hides by having a costless inverse.
This sourceReplaces the recognition basis with a five-step model recognising revenue as performance obligations are satisfied, sets effective dates, and permits either full-retrospective restatement of comparatives or a modified-retrospective cumulative-effect transition.
- Every pre-cutover series in the company's own systems now requires translation before it can be read, which is the backwards obligation that the formal case hides by having a costless inverse.
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