TY - BOOK AU - Flood,Joanne M. TI - Wiley revenue recognition: understanding and implementing the new standard SN - 9781118776858 (pbk.) AV - KF1446 .F579 2017 U1 - 346.73/063 23 PY - 2017///] CY - Hoboken, New Jersey PB - Wiley KW - Financial statements KW - Law and legislation KW - United States KW - Standards KW - Financial disclosure KW - Revenue KW - Accounting KW - Báo cáo tài chính KW - Luật và pháp chế KW - Mỹ KW - Tiêu chuẩn KW - Công khai tài chính KW - Doanh thu KW - Kế toán N1 - Includes index; Step one--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 five--Recognize revenue when (or as) the entity satisfies a performance obligation -- Other issues -- Contract costs -- Presentation and disclosure -- Implementation issues ER -