Do GAAP and IFRS differ in collectiblity judgments related to revenue recognition?

Ning Du; R. Mark Alford; Patricia L. Smith

doi:10.19030/jabr.v32i6.9815

Do GAAP and IFRS differ in collectiblity judgments related to revenue recognition?

Ning Du
, R. Mark Alford
, Patricia L. Smith

DePaul University

Research output: Contribution to journal › Article › peer-review

Original language	English
Pages (from-to)	1675-1686
Number of pages	12
Journal	Journal of Applied Business Research
Volume	32
Issue number	6
DOIs	https://doi.org/10.19030/jabr.v32i6.9815
State	Published - 2016

ASJC Scopus Subject Areas

Business and International Management

Keywords

ASC 606 revenue from contracts with customers
Collectibility of consideration
GAAP versus IFRS interpretation of “Probable”

Access to Document

10.19030/jabr.v32i6.9815

Cite this

@article{23c363445723427cb5dd7a7af08877b7,

title = "Do GAAP and IFRS differ in collectiblity judgments related to revenue recognition?",

keywords = "ASC 606 revenue from contracts with customers, Collectibility of consideration, GAAP versus IFRS interpretation of “Probable”",

author = "Ning Du and Alford, \{R. Mark\} and Smith, \{Patricia L.\}",

note = "Publisher Copyright: {\textcopyright} by author(s).",

year = "2016",

doi = "10.19030/jabr.v32i6.9815",

language = "English",

volume = "32",

pages = "1675--1686",

journal = "Journal of Applied Business Research",