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Revenue from contracts with customers - Transportation and logistics industry supplement
PwC 2016-05-09
Abstract
Transportation and logistics industry supplement
On 28 May 2014, the FASB and IASB issued their long-awaited converged standard on revenue recognition. Almost all entities will be affected to some extent by the significant increase in required disclosures. But the changes extend beyond disclosures, and the effect on entities will vary depending on industry and current accounting practices.
This supplement highlights some of the areas that could create the most significant challenges for entities in the transport and logistics industry as they transition to the new standard.
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