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https://www.sec.gov/interps/account/sabcodet13.htm
Topic 13: Revenue Recognition. Selected Revenue Recognition Issues; Revenue recognition - general; Persuasive evidence of an arrangement; Delivery and performance; Bill and hold arrangements; Customer acceptance; Inconsequential or perfunctory performance obligations; License fee revenue; Layaway sales arrangements; Nonrefundable up-front fees
https://accountinginfo.com/financial-accounting-standards/asc-600/605-sab-topic-13.htm
SAB Topic 13: Revenue Recognition Revenue Recognition Issues 1. Revenue recognition, general 2. Persuasive evidence of arrangement 3. Delivery and performance 4. Fixed or determinable sales price Delivery and performance 1. Bill and hold arrangements 2. Customer acceptance 3.
https://www.coursehero.com/file/16012803/SAB-Topic-13-Revenue-Recognition/
Home Previous Page Codification of Staff Accounting Bulletins Topic 13: Revenue Recognition A. Selected Revenue Recognition Issues 1. Revenue recognition -general 2. Persuasive evidence of an arrangement 3. Delivery and performance a. Bill and hold arrangements b. Customer acceptance c. Inconsequential or perfunctory performance …
https://flashcards.accountinginfo.com/revenue-recognition-sec-staff-accounting-bulletin-topic-13-asc-605/
Revenue Recognition: SEC Staff Accounting Bulletin Topic 13, ASC 605. accta December 25, 2015 November 30, ... 3. Delivery and performance 4. Fixed or determinable sales price ... SEC Staff Accounting Bulletin Topic 13, ASC 605; Revenue Recognition, ASC 605; Treasury Stock, ASC 505 ...
https://asc.fasb.org/imageRoot/15/115597515.pdf
SAB Topic 13.A.2, Persuasive Evidence of an Arrangement Question 1. Facts: Company A has product available to ship to customers prior to the end of its current fiscal quarter. Customer Beta places an order for the product, and Company A delivers the product prior to the end of its current fiscal quarter.File Size: 389KB
https://www.fasb.org/resources/ccurl/975/212/Overview%20of%20Potential%20Key%20Changes_FINAL%20Updated_March%202012.pdf
Non -SEC registrants may or may not analogize to SAB Topic 13 or Subtopic 985-605, Software (formerly Statement of Position 97-2, Software Revenue Recognition ). 2 = Throughout this document, SEC pronouncements are indicated where they pertain to given revenue recognition Topics.File Size: 1MB
https://www.iasplus.com/en/publications/us/aje/2017/0822
Aug 22, 2017 · Currently, SAB Topic 13 provides the SEC staff’s views regarding general revenue recognition guidance as codified in ASC 605. SAB 116 notes that ASC 606 “provides a single set of revenue recognition principles governing all contracts with customers and supersedes the existing revenue recognition framework in [ASC 605], which eliminates the need for Topic 13.”
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