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Implementing the FASB/IASB New Revenue Recognition Standard Workshop 2018

Chair(s): George M. Wilson, Ronald W. Maples

Practice Area: Accounting and financial reporting, Accounting standards, Securities and other financial products

Published: May 2018 i Other versions can be found in the Related Items tab.
ISBN: N/A
PLI Item #: 219602

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Front Matter
Faculty Bios
Table of Contents
Chapter 1. FASB Accounting Standards Update, Revenue from Contracts with Customers (Topic 606), No. 2014-09 (May 2014) (pages 1–11)
Chapter 2. KPMG, The Deadline Is Approaching for Accounting Change, KPMG’s 2017 Accounting Change Survey
Chapter 3. FASB Accounting Standards Codification, Topic 606-10: Revenue from Contracts with Customers—Overall (as of January 2, 2018) (selected pages)
Chapter 4. EY, Transition Resource Group for Revenue Recognition Items of General Agreement (November 15, 2016)
Chapter 5. PwC, In Transition, No. US2016-02, Transition Resource Group Debates Revenue Recognition Implementation Issues (November 9, 2016)
Chapter 6. FASB Accounting Standards Codification, Topic 340-40: Other Assets and Deferred Costs—Contracts with Customers (as of January 8, 2018)
Chapter 7. KPMG, Illustrative Disclosures—Revenue, US GAAP (May 2016)
Chapter 8. Joe DiLeo and Eric Knachel, Deloitte & Touche LLP, Heads Up, Volume 24, Issue 6, Forecasting Revenue Disclosures—Storm Brewing? (February 22, 2017)
Chapter 9. Emily Childs, Eric Knachel, and Rob Moynihan, Deloitte & Touche LLP, Heads Up, Volume 25, Issue 1, Observations from a Review of Public Filings by Early Adopters of the New Revenue Standard (January 22, 2018)
Chapter 10. EY, Technical Line, No. 2017-28, Common Challenges in Implementing the New Revenue Recognition Standard (August 24, 2017)
Chapter 11. U.S. Securities and Exchange Commission, Staff Accounting Bulletin No. 116, 17 CFR Part 211, Release No. SAB 116 (Effective August 29, 2017)
Chapter 12. Workday, Inc., Form 10-Q for the Quarterly Period Ended April 30, 2017 (excerpts)
Chapter 13. SEC Staff Comment and Response Letters Regarding Workday, Inc. Form 10-K for the Fiscal Year Ended January 31, 2017, Filed March 20, 2017, Form 10-Q for the Quarter Ended April 30, 2017, Filed June 2, 2017, and Form 8-K Furnished June 1, 2017, File No. 001-35680
Chapter 14. General Dynamics Corporation, Form 10-Q for the Quarterly Period Ended April 2, 2017 (excerpts)
Chapter 15. SEC Staff Comment and Response Letters Regarding General Dynamics Corporation Form 10-K for the Fiscal Year Ended December 31, 2016, Filed February 6, 2017, Form 10-Q for the Quarterly Period Ended July 2, 2017, Filed July 26, 2017, File No. 001-03671
Chapter 16. First Solar, Inc., Form 10-Q for the Quarterly Period Ended March 31, 2017 (excerpts)
Chapter 17. SEC Staff Comment and Response Letters Regarding First Solar, Inc. Form 10-K for the Fiscal Year Ended December 31, 2016, Filed February 22, 2017, Form 10-Q for the Quarterly Period Ended June 30, 2017, filed July 28, 2017, File No. 001-33156
Chapter 18. KPMG, Defining Issues, SEC Staff Comments on Implementation of New Accounting Standards (September 28, 2017)
Chapter 19. Center for Audit Quality, Preparing for the New Revenue Recognition Standard (December 2016)
Chapter 20. PwC, In Transition, No. US2017-01, The New Revenue Recognition Standard (August 9, 2017)
Chapter 21. Public Company Accounting Oversight Board, Staff Audit Practice Alert No. 15, Matters Related to Auditing Revenue from Contracts with Customers (October 5, 2017)
Chapter 22. PwC, Beyond Accounting: Process, Data, System and Control Implications of the New Revenue Recognition Standard (October 2015)
Chapter 23. EY, To the Point, PCAOB—Staff Alert, How Companies Should Prepare for the Audit of the New Revenue Standard, No. 2017-34 (October 10, 2017)

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