Revenue from contracts with customers, global edition

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Accounting guide , PwC US

Access our updated global guide to the new revenue standard.

This guide was fully updated in September 2018.

Since the issuance of the joint FASB/IASB revenue standard, a number of implementation issues were discussed by the Revenue Recognition Transition Resource Group, a joint working group established by the boards. Some of these discussions led to the boards making amendments to its standard, its related implementation guidance, and basis for conclusions. We have periodically updated the Revenue from contracts with customers, global edition guide to reflect these developments. This latest edition includes our additional insights on applying the new standard.

Download to your iPad

To download the guide onto an iPad, please open the PDF. Once open, click on the Action button, which appears as a square icon with an upwards pointing arrow. From within the action menu, select the “Copy to iBooks” option. The guide will then be saved to your iBooks app for future access.

On the go? Listen to our revenue podcasts.

Revenue - SEC comment letter observations

What can you learn from SEC staff comment letters on the new revenue standard?

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Assessing collectibility under ASC 606: 5 things you need to know

What are 5 things you need to know about recognizing revenue when your customer is in financial distress?

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To have a deeper discussion on the new Revenue standard, contact:

Angela Fergason

Partner, National Professional Services Group, PwC US

Email

Pat Durbin

Partner, National Professional Services Group, PwC US

Email

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Pat Durbin

Partner, National Professional Services Group, PwC US

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