All Revenue Recognition articles – Page 4
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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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Blog
Revenue rule prompts edit to collaborative arrangements text
FASB has proposed an update to accounting standards to make some targeted improvements to the guidance on accounting for collaborative arrangements.
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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
Early adoption options could ease some accounting strife
Despite the enormity of accounting change occurring at public companies, some might spare themselves some grief by adopting certain rules before they are mandatory.
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Article
Weary from accounting change, companies gear up for leases
With year-end reporting and revenue recognition implementation nearly complete, firms are preparing for their next accounting freak out—this time over leases.
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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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Article
Early adopters of simpler hedge rules pause in uncertainty
Simpler hedge accounting regulations have accountants and FASB alike wondering if they need even further clarification.
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Article
In M&A, SEC hints at relief over accounting rule differences
M&A deals could become a little more complicated this year as a result of changes in accounting standards and complexity around what needs to be reported.
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Blog
New poll shows strains as companies prepare for lease rules
A survey on lease accounting shows some stress in the system as companies wrap up one huge accounting standard adoption and dig into the next one.
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Blog
KPMG poll: Much work remains to be ready for lease rules
Companies still have a long way to go to be ready for new lease accounting rules that take effect in 2019, according to a recent KPMG poll.
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ArticleNew rules accelerate recognition of unredeemed gift cards
Gift card issuers have a new post-holiday-season hangover issue to address this year as they adapt to new accounting rules on how to recognize gift card revenue.
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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 says it will respect well-reasoned revenue judgments
The SEC has signaled it doesn’t plan to pick apart the many detailed judgments they must exercise as they follow new revenue recognition rules beginning next year.
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Blog
SEC hones in on non-GAAP in 2016 comment letters
The SEC focused its comment letters in 2016 on non-GAAP reporting more than any other topic, surpassing even MD&A, the perennial favorite area of focus.
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Blog
Companies make progress, face more work on revenue
Third-quarter filings suggest companies are making progress implementing new revenue rules, but still have plenty of work to do in the fourth quarter.
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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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Article
New accounting rules mean new tools to achieve compliance
Massive new accounting requirements present a strong case for the deployment of new technologies to achieve compliance.