Part of the CPEA ASC 606: Revenue Recognition Series
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ASC 606 impact on CIRAs
Feb 19, 2020 · 266.1 KB Download
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We continue our revenue recognition series on implementation issues from FASB Accounting Standards Codification (FASB ASC) 606, Revenue from Contracts with Customers, by examining the effect of FASB ASC 606 on certain aspects of financial reporting by common interest realty associations (CIRAs). FASB ASC 606 was created by FASB Accounting Standards Update (ASU) 2014-09, Revenue from Contracts with Customers, and subsequently amended by other ASUs.
A CIRA is an association of
Download the ASC 606 impacts on CIRAs report
File name: CPEA-606-cira.pdf
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