Statements (19)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:appliesTo |
gptkb:United_States_Generally_Accepted_Accounting_Principles
|
| gptkbp:category |
Revenue Recognition
|
| gptkbp:citation |
https://asc.fasb.org/section&trid=2157556
|
| gptkbp:focusesOn |
Accounting for costs to obtain and fulfill a contract with a customer
|
| https://www.w3.org/2000/01/rdf-schema#label |
ASC 340-40
|
| gptkbp:issuedBy |
gptkb:Financial_Accounting_Standards_Board
|
| gptkbp:partOf |
gptkb:FASB_Accounting_Standards_Codification
|
| gptkbp:publicLawNumber |
340-40
|
| gptkbp:relatedTo |
gptkb:ASC_606
|
| gptkbp:replacedBy |
ASC 605-35 (for construction-type and production-type contracts)
|
| gptkbp:requires |
Amortization of capitalized contract costs
Impairment testing of capitalized contract costs Capitalization of certain contract acquisition and fulfillment costs |
| gptkbp:scope |
Entities that enter into contracts with customers
|
| gptkbp:startDate |
Annual periods beginning after December 15, 2017
|
| gptkbp:title |
Other Assets and Deferred Costs—Contracts with Customers
|
| gptkbp:bfsParent |
gptkb:ASC_340
|
| gptkbp:bfsLayer |
7
|