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In connection with the Financial Accounting Standards Board Accounting Standards Update 2014-09, Revenue from Contracts with Customers, 13 issues were identified as companies within the software industry began to initiate implementation plans. The issues are as follows:
The AICPA has formed an industry task force to address the above implementation issues. The issues have been submitted to the AICPA’s Revenue Recognition Working Group (RRWG), and substantially all of the issues have been submitted to the Financial Reporting Executive Committee (FinREC) for consideration. RRWG and FinREC are working to finalize the outstanding issues by providing implementation guidance, which would be included in the AICPA Revenue Recognition Guide; however, none of the issues have currently been resolved.
If you'd like more information on the FASB Update 2014-09, contact us.
Read more about the current Greenbook proposals. ...
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