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The tax implications of the new revenue recognition standard

$225.00

SKU: CIAsp151. Category: .

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Abstract: Last year, FASB issued Accounting Standards Update (ASU) No. 2014-09, Revenue from Contracts with Customers. The new standard, which takes effect in 2018 for privately held companies (2017 for public companies), creates a single, comprehensive revenue recognition model to replace today’s industry-specific — and often inconsistent — rules. This article offers a comprehensive review of the new standard and its potential tax implications. A sidebar looks at how progress on a contract might be measured under the new standard.

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