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Chapter 1 Revenue Recognition - The Need for Change Learning objectives
ОглавлениеIdentify why the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) initiated a joint project to develop a single principle-based revenue standard.
Identify when part or all of a contract with the customer is outside the scope of FASB ASC 606, Revenue from Contracts with Customers.
Identify the five core principles described in FASB ASC 606.
