Accounting Standards Update · 2017

ASU 2017-14 — Income Statement—Reporting Comprehensive Income (Topic 220), Revenue Recognition (Topic 605), and Revenue from Contracts with Customers (Topic 606)

Affects220 Income Statement—Reporting Comprehensive Income 605 Revenue Recognition 606 Revenue from Contracts with Customers

This Accounting Standards Update amends SEC paragraphs pursuant to the SEC Staff Accounting Bulletin No. 116 and SEC Release No. 33-10403, which bring existing guidance into conformity with Topic 606, Revenue from Contracts with Customers.

Accounting Standards Update No. 2017-14 (PDF)

Issued: November 22, 2017

Text as published in the FASB Accounting Standards Codification, Basic View.