Example: tourism industry
Revenue From Contracts With Customers Topic 606
Found 2 free book(s)Leases (Topic 842) - FASB
asc.fasb.orgnonlease components in accordance with other Topics (for example, Topic 606, Revenue from Contracts with Customers, for lessors). The consideration in the contract is allocated to the lease and nonlease components on a relative standalone price basis (for lessees) or in accordance with the allocation guidance
Under ASC 606 - Deloitte
www2.deloitte.com• ASU 2016-20, Technical Corrections and Improvements to Topic 606, Revenue From Contracts With Customers. • ASU 2017-05, Clarifying the Scope of Asset Derecognition Guidance and Accounting for Partial Sales of Nonfinancial Assets. For public business entities (as well as certain not-for-profit entities and employee benefit plans) and