All ASC 606 articles – Page 2
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Article
Revenue 2.0: Work continues to adapt to new rules
Even after calendar-yer companies have filed their first-quarter reports reflecting a new way to recognize revenue, work continues to adapt to the new rules.
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Blog
New standard triples revenue disclosures, Deloitte finds
Public companies are roughly tripling their revenue-related disclosures to comply with the new revenue recognition standard, according to a new analysis.
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Blog
For early revenue adopters, SEC digs into year-end disclosure
SEC staff are showing an interest in some specific disclosures companies are providing under the new revenue standard, based on themes emerging in comment letters.
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Article
IRS gives partial guidance on revenue recognition
It’s the tax department’s turn buzz over how to recognize revenue for tax purposes—and with good reason after getting some puzzling guidance from the IRS.
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ArticleAccounting change drives new ideas about how to do business
As new accounting rules begin to change key metrics in financial statements, companies are beginning to reconsider certain aspects of how they do business.
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Blog
IRS issues new guidance on changing revenue method
Now that companies are following new accounting methods to reflect revenue in financial statements, the Internal Revenue Service is offering new guidance on reflecting income in tax filings.
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Article
As lease rules advance, companies need to alert investors
Lease accounting is the next big accounting change on deck, and companies should be prepared to give investors plenty of advance notice on what to expect.
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Article
Revenue judgments about to go under the microscope
As they file their first 10-Qs under new revenue rules, companies may find their judgments will face a whole new round of scrutiny in the very next quarter.
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Article
Companies scramble to wrap up new revenue recognition
In the transition to new accounting rules on revenue recognition, it appears many companies are still trying to wrap up their implementation work.
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Blog
Early filings point to uptick in revenue failures
Audit Analytics is predicting companies will disclose an increased number of accounting failures in 2018 after the adoption of new rules on revenue recognition.
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Blog
Disclosures will be key under new revenue rule, group says
Accounting leaders recognize companies will have to be vigilant in fulfilling various disclosure obligations as they transition to new revenue recognition rules.
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Article
Time runs out on getting ready for new revenue recognition
With little time remaining to prepare for a wholesale change to revenue recognition, accounting leaders share some final insights to help companies wrap it up.
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Blog
SEC comments on leasing expected this year-end
If history is any indicator, companies can expect the SEC to begin scrutinizing disclosures about the pending new lease accounting requirements at this year-end.
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Article
Early revenue adopters report little change to numbers
Early adopters of the new revenue standard are big companies with little change to their reported revenue numbers, but more substantial change to disclosures.
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