Wiley GAAP: Financial Statement Disclosure Manual. Joanne M. Flood
ASC 505 EQUITY AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES NOTE
41 36 ASC 605 REVENUE RECOGNITION AUTHORITATIVE LITERATURE
42 37 ASC 606 REVENUE FROM CONTRACTS WITH CUSTOMERS AUTHORITATIVE LITERATURE STEP 1: IDENTIFY THE CONTRACT WITH THE CUSTOMER STEP 2: IDENTIFY THE PERFORMANCE OBLIGATIONS STEP 3: DETERMINE THE TRANSACTION PRICE STEP 4: ALLOCATE THE TRANSACTION PRICE STEP 5: RECOGNIZE REVENUE WHEN (OR AS) THE ENTITY SATISFIES A PERFORMANCE OBLIGATION OTHER ISSUES PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES
43 38 ASC 610 OTHER INCOME AUTHORITATIVE LITERATURE PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES
44 39 ASC 705 COST OF SALES AND SERVICES AUTHORITATIVE LITERATURE
45 40 ASC 710 COMPENSATION— GENERAL AUTHORITATIVE LITERATURE PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES
46 41 ASC 712 COMPENSATION—NONRETIREMENT POSTEMPLOYMENT BENEFITS AUTHORITATIVE LITERATURE PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES
47 42 ASC 715 COMPENSATION—RETIREMENT BENEFITS AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES
48 43 ASC 718 COMPENSATION—STOCK COMPENSATION AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES
49 44 ASC 720 OTHER EXPENSES AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES
50 45 ASC 730 RESEARCH AND DEVELOPMENT AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES
51 46 ASC 740 INCOME TAXES AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES
52 47 ASC 805 BUSINESS COMBINATIONS AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES
53 48 ASC 808 COLLABORATIVE ARRANGEMENTS AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES
54 49 ASC 810 CONSOLIDATIONS AUTHORITATIVE LITERATURE PRACTICE ALERT