Example: bankruptcy
Search results with tag "Topic 605"
Revenue Recognition (Topic 605) - FASB
asc.fasb.org25, Revenue Recognition—Multiple-Element Arrangements, establishes the accounting and reporting guidance for arrangements under which the vendor will ... such as Subtopic 605-35 for long-term construction contracts and Topic 985 for software transactions. However, the amendments in this Update will also affect vendors that are ...
Software (Topic 985) - FASB
asc.fasb.org2 2009-13, Revenue Recognition (Topic 605): Multiple-Deliverable Revenue Arrangements (A Consensus of the FASB Emerging Issues Task Force), as further described below. The amendments in this Update do not affect software revenue arrangements that do not include tangible products.