New revenue-recognition model

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On June 24, 2010, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) issued a joint exposure draft on revenue recognition. It marks a significant step toward international convergence. But the new revenue model may have a significant impact on the way some entities recognize revenue—and new disclosure guidance as to the amount, timing, and uncertainty of revenues and cash flows arising from customer contracts. Therefore, cash and treasury management should carefully analyze the impact that this new model can have on their particular entity. The authors explain how to apply the new model.

Original languageEnglish
Pages (from-to)55-61
Number of pages7
JournalJournal of Corporate Accounting and Finance
Issue number1
StatePublished - Nov 1 2010


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