Compare and contrast SEC’s SAB 101 and 104 Revenue Recognition rules with the new converged Revenue Recognition
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Compare and contrast SEC’s SAB 101 and 104 Revenue Recognition rules with the new
converged Revenue Recognition standard effective for periods beginning after December 15,
2017. Be sure to identify what has been improved (if anything), whether you believe the new
standards will bring more clarity or confusion, and whether the new standards will meet the
cost benefit construct that underlies accounting standards. Please be sure to address the
updated FASB draft releases dealing with industry specific revenue recognition requirements.
Wasn’t there to be a uniform standard for all?
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