SEC conforms staff guidance to new FASB revenue recognition rules

by | Nov 13, 2018 | Best Business Helps | 0 comments

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SEC conforms staff guidance to new FASB revenue recognition rules

The SEC has issued a staff accounting bulletin to bring its existing guidance into conformity with FASB’s new revenue recognition standard.

Staff Accounting Bulletin (SAB) No. 116 modifies interpretive guidance included in previous staff accounting bulletins to make the interpretations consistent with FASB Accounting Standards Codification (ASC) Topic 606, Revenue From Contracts With Customers.

FASB issued the new revenue recognition standard in 2014. The standard is designed in part to eliminate industry-specific guidance that companies have followed for many years, promoting comparability across industries.

SAB 116 states that:

Ken Tysiac (Kenneth.Tysiac@aicpa-cima.com) is a JofA editorial director.

Research & References of SEC conforms staff guidance to new FASB revenue recognition rules|A&C Accounting And Tax Services
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