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A New Era in Revenue Recognition: General Dynamics and Ford
內容大綱
Among only a handful of early adopters of a new revenue recognition mandate for calendar year 2017 annual reports, beginning of the year retained earnings for Ford Motor Company (Ford) was adjusted $36 million higher while General Dynamic's was adjusted down by $301 million, both a result of their early adoption of the new revenue recognition guidelines. A new revenue recognition mandate, she noted three important points.