Читать книгу Revenue Recognition - Renee Rampulla - Страница 15

The following are outside of the scope of FASB ASC 606:

 Lease contracts within the scope of FASB ASC 840, Leases, and when effective, FASB ASC 842, Leases

 Contracts within the scope of FASB ASC 944

 Certain financial instruments and other contractual rights or obligations within the scope of the following:FASB ASC 310, ReceivablesFASB ASC 320, Investments - Debt and Equity SecuritiesFASB ASC 321, Investments - Equity SecuritiesFASB ASC 323, Investments - Equity Method and Joint VenturesFASB ASC 325, Investments - OtherFASB ASC 405, LiabilitiesFASB ASC 470, DebtFASB ASC 815FASB ASC 825, Financial InstrumentsFASB ASC 860, Transfers and Servicing

 Guarantees other than product or service warranties within the scope of FASB ASC 460

 Nonmonetary exchanges between entities in the same line of business to facilitate sales to customers (i.e., two oil entities that agree to an exchange of oil to fulfill a demand from their customers in different specified locations on a timely basis)