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This publication addresses key accounting implementation issues related to Topic 606,Revenue from Contracts with Customersand related updates through FASB ASU No. 2016-12. At its completion, the guide will include 16 industry-specific chapters that address accounting implementation issues, and provide industry- specific illustrative examples of how to apply the new standard. It will also provide in-depth coverage of audit considerations from risk assessment and planning to execution of the audit. In light of the material changes resulting from this standard, it will require significant analysis and preparation well in advance of the effective date for all financial reporting based on US GAAP. For that reason, the AICPA is offering two options to quickly deliver finalized implementation issues as quickly as possible. Those options include: an annual online subscription available via our online professional library, or combination print/PDF, which includes completed chapters as of January 2017 in print as well as online PDF access to finalized implementation issues. Accounting and auditing content of this guide will be updated as implementation issues are finalized, and can be tracked via the link below. Exposure Drafts & Public Comment Documents - FASB 1 Changes to the US GAAP Financial Reporting Taxonomy are available on the ASU Taxonomy Changes Page Exposure documents issued prior to 2002 and related comment How Audit Committees can Oversee Revenue Recognition How audit committees can oversee revenue recognition implementation By Ken Tysiac New Revenue Recognition Learning and - aicpaorg aicpaorg/FRC September 2016 5 Financial Reporting Center New Revenue Recognition Accounting StandardLearning and Implementation Plan In May 2014 FASB issued Problems of Accounting for Revenue in the New Economy Technical Line: Revenue recognition proposal - automotive The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB Handbook by Chapter - Federal Accounting Standards SFFAS 1: Accounting for Selected Assets and Liabilities (PDF) SFFAS 2: Accounting for Direct Loans and Loan Guarantees (PDF) SFFAS 3: Accounting for Inventory and Construction Industry - Revenue Recognition News & Accounting Revenue Recognition Guide for Construction Companies; New Guidance Rev Rec Impact on Construction Industry; Revenue Recognition for Contractors; Construction & Real CPA Practice Advisor - Accounting-CPA Firms-Software Reviews CPA Practice Advisor is the definitive resource for information to tax and accounting professionals in public practice The new revenue recognition standard in plain English The new revenue recognition standard in plain English Here are the basics that you need to know about the standards 5-step process By Monica Ursick CPA Revenue Recognition - AICPA The AICPA Revenue Recognition resource area provides information guidance and other resources for the changes on the horizon due to FASB ASC 201409 Pronouncements - Governmental Accounting Standards Board IMPORTANT NOTICE Certain GASB pronouncements available below may be completely superseded by the issuance of subsequent GASB Pronouncements and are marked accordingly
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