Examining discretion in revenue recognition under ASC 606
Phys.org ·
New research by SUNY Polytechnic Institute (SUNY Poly) assistant professor of accounting Dr. Angelica Castro examines how changes to accounting standards have affected the way companies report revenue and the discretion managers have when making financial reporting decisions.
New research by SUNY Polytechnic Institute (SUNY Poly) assistant professor of accounting Dr. Angelica Castro examines how changes to accounting standards have affected the way companies report revenue and the discretion managers have when making financial reporting decisions.