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Major changes proposed to GAAP for revenue recognition
GAAP revenue recognition Financial Accounting Standards
2010/10/18
The paper describes why the Boards chose to focus on the change in an entity’s net position in a contract, i.e., an increase in contract asset or decrease in contract liability, as the determinant of ...
Beyond Goods and Services: Competition Policy, Investment, Mutual Recognition, Movement of Persons, and Broader Cooperation Provisions of Recent FTAs Involving ASEAN Countries
Goods Services Competition Policy Investment Mutual Recognition Movement of Persons Broader Cooperation Provisions Recent FTAs ASEAN Countries
2014/4/11
We discuss recent bilateral, regional, and country trade, partnership, and economic agreements involving both ASEAN as a single entity and individual ASEAN countries (Singapore, Thailand, Malaysia) fo...