『EP36 Portfolio Method Practical Expedient』のカバーアート

EP36 Portfolio Method Practical Expedient

EP36 Portfolio Method Practical Expedient

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今ならプレミアムプランが3カ月 月額99円

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概要

ASC606 requires that adjustments to revenue be done at the transaction level. That's not always feasible due to a high volume of transactions or the inability to identify specific contracts to which the adjustment applies. In this episode, we discuss the Portfolio Method and how a top-level adjustment can be made which results in reporting revenue that is not materially different from adjusting on a transaction by transaction basis.

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