The other three involve both revenue and expense transactions. The first two subcategories are revenue-only transactions. The recognition approach for Category B transactions would be based on five subcategories of transactions: (1) derived revenue, (2) imposed revenue, (3) contractual binding arrangement, (4) general aid to governments, and (5) shared revenue. A public hearing may be cancelled if sufficient interest is not expressed by the deadline. 4-6P, and emailed to notification should indicate the location of the hearing at which the respondent would like to participate and a preference for participating in person, by videoconference (if available at the location), or by telephone.
The notification, written submission, and additional comments should be addressed to the Director of Research and Technical Activities, Project No. A copy of additional comments that will be made at the public hearing addressing the issues discussed in this Preliminary Views should be provided two weeks before the public hearing. Individuals or organizations that want to make an oral presentation in person, by videoconference (if available at the location), or by telephone at a public hearing are required to provide, by the deadline for notice of intent to participate (February 26, 2021), a written notification of that intent, accompanied by their written submission in response to this Preliminary Views. Public hearing oral presentation requirements. Transfers and servicing of financial assets Revenue from contracts with customers (ASC 606) Loans and investments (post ASU 2016-13 and ASC 326)
Investments in debt and equity securities (pre ASU 2016-13) Insurance contracts for insurance entities (pre ASU 2018-12) Insurance contracts for insurance entities (post ASU 2018-12)
IFRS and US GAAP: Similarities and differences Business combinations and noncontrolling interestsĮquity method investments and joint ventures
0 kommentar(er)
