個案資料
了解個案內容與學習目標,選擇授課教師及使用課程。
Accounting for Revenues
內容大綱
This technical note provides an overview of accounting for revenues. It discusses the five-step process to revenue recognition outlined in Accounting Standards Codification (ASC) 606 and applies those steps to both a simple example of the sale by a bakery and a more complex example of the sale by a software company of a bundle of services.