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Keywords: transaction price allocation
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Journal Articles
Journal:
Issues in Accounting Education
Issues in Accounting Education (2024) 39 (3): 121–132.
Published: 01 August 2024
... in 2019. Students should grasp the new rules and understand how the nuances of manufacturing contracts (e.g., number of performance obligations, transaction price allocation, shipment options, product customization, and contract cancelation and compensation) can affect the recording and timing (over time...
