U.S. Congress passed the Credit Card Accountability Responsibility and Disclosure Act of 2009 and it was signed by President Barack Obama on May 22, 2009. The CARD Act regulates expirations and fees on Gift Cards. Expirations are not allowed sooner than five years...
For all non-public entities, adoption of ASU 2014-09 related to Revenue from Contracts with Customers and ASU 2016-04 related to the Extinguishment of Liabilities is required for annual reporting periods beginning after December 15, 2018 and interim reports beginning...
An entity following IFRS guidance shall apply IFRS 15 Issued regarding Revenue from Contracts with Customers for annual reporting periods beginning on or after January 1, 2018.
For public business entities, adoption of ASU 2014-09 related to Revenue from Contracts with Customers and ASU 2016-04 related to the Extinguishment of Liabilities is required for annual and interim reports beginning after December 15,...