Accounting Standards Codification (ASC) 430, Deferred Revenue, provides is a link to guidance on deferred revenue related to vendor sales incentives (refunds or rebated) that will be claimed by customers at ASC 605‐50‐25‐4. Upon implementation of ASU 2014‐09, the only guidance in this topic will be a link to guidance on deferred revenue and contract liabilities and the title of this topic will change to ASC 430, Deferred Revenue and Contract Liabilities.


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    Title :

    ASC 430 Deferred Revenue


    Contributors:

    Published in:

    Publication date :

    2018-03-12


    Size :

    2 pages




    Type of media :

    Article/Chapter (Book)


    Type of material :

    Electronic Resource


    Language :

    English




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