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Keywords: ASC 606
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Journal Articles
The Decision-Usefulness of ASC 606 Revenue Disaggregation
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2024) 99 (3): 225–258.
Published: 01 May 2024
...Lisa A. Hinson; Gabriel P. Pündrich; Mark Zakota ABSTRACT The disclosure requirements of ASC 606 significantly expanded the volume and granularity of revenue information. However, because of the significant judgment associated with the standard, it is unclear whether the new disclosures increased...
