Simplification May Not be so Simple

[...]there would be no difference in the valuation of contract assets or contract liabilities for an entity that is acquired (or not acquired) in a business combination. The exposure draft referred to the conflicting guidance of recognizing deferred revenue only when a legal obligation exists under...

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Veröffentlicht in:	The CPA journal (1975) 2023-03, Vol.93 (3/4), p.48-55
Hauptverfasser:	Slavin, Nathan S, Fang, Jianing
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting policies Accounting Standards Updates Acquisitions & mergers Business combinations Cost estimates Exposure drafts Fair value GAAP Liability Revenue recognition Simplification
Online-Zugang:	Volltext
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