Transcription of Revenue from Contracts with Customers (Topic 606)
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Revenue from Contracts with Customers (Topic 606) No. 2016-10 April 2016 Identifying Performance Obligations and Licensing An Amendment of the FASB Accounting Standards Codification The FASB Accounting Standards Codification is the source of authoritative generally accepted accounting principles (GAAP) recognized by the FASB to be applied by nongovernmental entities. An Accounting Standards Update is not authoritative; rather, it is a document that communicates how the Accounting Standards Codification is being amended.
c. Distinguishing contractual provisions that require an entity to transfer additional licenses (that is, rights to use or access intellectual ... aspects of Topic 606: identifying performance obligations and the licensing implementation guidance, while retaining the related principles for those areas. 3
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