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US GAAP Standards
ASC codification topics and guidance
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International Financial Reporting Standards
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0 termsFinancial Statements
Balance sheet, income statement, and reporting
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A
ASC 842
US GAAP StandardsThe US GAAP lease accounting standard requiring lessees to recognize most leases on the balance sheet as right-of-use assets and lease liabilities.
Related:asc 606,ifrs 16,right of use asset
ASC 606
US GAAP StandardsThe US GAAP revenue recognition standard establishing a five-step model for recognizing revenue from contracts with customers.
Related:revenue recognition,ifrs 15,performance obligation
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