Title

The New Recognition Rules

Document Type

Peer-Reviewed Article

Publication Date

12-1-2018

Abstract

The 2018 annual reporting period will mark the first full year of implementation of the new revenue recognition rules, Revenues from Contracts with Customers, for public companies. The new rules will soon be in effect for private companies and remaining entities as well. Since revenue is perhaps the most important number in a company’s financial statements, it’s critical that financial analysts, managers, and other statement users understand the impact of the new guidance.


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