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Revenue RecognitionEvolving Principles and Specialized
8 other sections not shown
accounting principle acquired acquisition adjustment allocated amortization applied assets and liabilities available-for-sale balance sheet beneﬁcial beneﬁts book value business combination capital carrying amount carrying value cash ﬂows classiﬁed common stock Company comprehensive income computed Consensus reached consolidated contract conversion cost December 31 deﬁned deﬁnition depreciation determine disclosure eamings earnings effect EITF entity’s equity method estimated example expected expense fair value FASB ﬁnancial instruments ﬁnancial reporting ﬁnancial statements ﬁnancing ﬁrst GAAP gain or loss goodwill gross profit hedge identiﬁed impairment included income statement income tax incurred intangible intangible assets interest rate inventory investment investor issued lease LIFO loan measurement ment obligation operations option payable payments period present value proﬁt purchase Put option receivable recognized recorded reﬂect reporting entity reporting unit result retum securitization seller shares signiﬁcant sold speciﬁc standard transaction transfer transferor variable interest entity