Accounting Standards Update · 2009
ASU 2009-13 — Revenue Recognition (Topic 605)
Affects605 Revenue Recognition
The objective of this Update is to address the accounting for multiple-deliverable arrangements to enable vendors to account for products or services (deliverables) separately rather than as a combined unit.
Issued: October 7, 2009
Text as published in the FASB Accounting Standards Codification, Basic View.