Industry Insights

TRG Issue Log – April 2016

July 2016

Executive Summary

The Transition Resource Group for Revenue Recognition (TRG) met for the seventh time in April to review several implementation issues. While the TRG decisions are nonauthoritative, the Securities and Exchange Commission (SEC) announced it expects SEC registrants to reflect TRG decisions as they implement the new guidance; any differences in accounting would need to be discussed with the SEC staff. Here is a status summary for all issues discussed to date that relate to U.S. GAAP.

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