Revenue Recognition: New Disclosures

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Executive Summary

All entities will be subject to extensive new disclosure requirements under the new revenue recognition rules with some relief for private companies. Feedback from companies with implementation efforts underway has indicated that implementing the new disclosures has been challenging. Do not wait to review disclosure requirements. Companies should be simultaneously assessing this information with their implementation of the standard’s recognition and measurement principles. Developing a disclosure requirement working plan upfront can avoid duplication of efforts and make data gathering more efficient.

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