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Lessons Learned From SEC Comment Letters On the New Revenue Standard

The Financial Accounting Standard Board’s Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers, provides a comprehensive revenue recognition model intended to reduce the complexity inherent in today’s guidance by increasing financial statement comparability across companies and industries. 

This article analyzes eight SEC comment letters that have since been issued related to the new revenue standard.

To download the report, click on the image below.