Iasplus.com

Health Care Providers Spotlight — Navigating the new revenue …

The ASU is effective for annual reporting periods (including interim reporting periods within those periods) beginning after December 15, 2016, for public entities. Early application is not permitted (however, early adoption is optional for entities reporting … See more

Actived: 3 days ago

URL: https://www.iasplus.com/en/publications/us/industry-spotlight/hcp/revenue

Heads Up — No free passes: How the new current expected credit …

WebThis Heads Up discusses key considerations for nonbanks as they contemplate adoption of FASB Accounting Standards Update (ASU) No. 2016-13, Financial …

Category: Health Go Health

IFRS 17 — Insurance Contracts

WebIFRS 17 establishes the principles for the recognition, measurement, presentation and disclosure of insurance contracts within the scope of the standard. The objective of IFRS …

Category: Health Go Health

IFRS in your pocket 2021

WebIFRS in your pocket |2021 2 Foreword Welcome to the 2021 edition of IFRS in your pocket. IFRS in your pocket is a comprehensive summary of the current IFRS Standards and …

Category: Health Go Health

AICPA Issues Audit and Accounting Guide for Health Care Entities

WebPublished on: 26 Oct 2011 The AICPA recently issued the first comprehensive revision since 1996 of its Audit and Accounting Guide Health Care Entities.The revised guide contains …

Category: Health Go Health

IFRS industry insights: Healthcare providers sector New …

WebWhich costs relating to a contract will need to be capitalised? In addition to more prescriptive guidance on revenue recognition, the new Standard introduces specific

Category: Health Go Health

IFRS 4 — Insurance Contracts

WebIFRS 4 applies, with limited exceptions, to all insurance contracts (including reinsurance contracts) that an entity issues and to reinsurance contracts that it holds. In …

Category: Health Go Health

IFRS 8 — Operating Segments

WebIFRS 8 requires particular classes of entities (essentially those with publicly traded securities) to disclose information about their operating segments, products and …

Category: Health Go Health

Titles of Topics and Subtopics in the FASB Accounting …

Web3 944 — Financial Services—Insurance 946 — Financial Services—Investment Companies 948 — Financial Services—Mortgage Banking 954 — Health Care Entities

Category: Health Go Health

European Commission Work Programme for 2024: Implications for …

WebEuropean Commission Work Programme for 2024: Implications for CSRD. 20 Oct 2023. The European Commission (‘Commission’) has published its Work …

Category: Health Go Health

IFRS 15 — Revenue from Contracts with Customers

WebIFRS 15 specifies how and when an IFRS reporter will recognise revenue as well as requiring such entities to provide users of financial statements with more …

Category: Health Go Health

International Accounting Standards Board (IASB)

WebThe International Accounting Standards Board (IASB) is an independent, private-sector body that develops and approves International Financial Reporting Standards (IFRSs). The …

Category: Health Go Health

IAS 30 — Disclosures in the Financial Statements of Banks

WebThe objective of IAS 30 is to prescribe appropriate presentation and disclosure standards for banks and similar financial institutions (hereafter called 'banks'), which supplement the …

Category: Health Go Health

Healthcare sector focus: New revenue recognition model

WebHealthcare sector focus: New revenue recognition model. Published on: 06 Nov 2014. This infographic publication from Deloitte (South Africa) summarises the …

Category: Health Go Health

IFRIC 12 — Service Concession Arrangements

WebSummary of IFRIC 12 Service concession arrangements defined. A service concession arrangement is an arrangement whereby a government or other public sector …

Category: Health Go Health

Robert H. Herz's Remarks Financial Executives International …

WebFramework—relevance, reliability, neutrality, timeliness, and understandability. In an era of continuing globalization of business and capital markets, I think it. means financial …

Category: Health Go Health

Recognizing revenue from sales in a virtual world

WebThe “freemium” gaming model is a rapidly expanding niche in the online and mobile gaming industry, providing gamers with free access to online games and the …

Category: Health Go Health

IAS 37 — Provisions, Contingent Liabilities and Contingent Assets

WebIAS 37 outlines the accounting for provisions (liabilities of uncertain timing or amount), together with contingent assets (possible assets) and contingent liabilities (possible …

Category: Health Go Health

IFRS Foundation Trustees

WebIFRS Foundation appoints five new Trustees. 21 Dec 2022. The IFRS Foundation has announced the appointment of Koushik Chatterjee, Sukjoon Lee, Steven Maijoor, Isabel …

Category: Health Go Health

IAS 24 — Related Party Disclosures

WebIAS 24 requires disclosures about transactions and outstanding balances with an entity's related parties. The standard defines various classes of entities and people as …

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