New on the Horizon: Revenue Recognition for Telecoms

KPMG | July 22, 2010

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This publication by KPMG IFRG Limited discusses the International Financial Accounting Standards Board (IASB) and the U.S. Financial Accounting Standards Board (FASB) proposed model for revenue recognition and its potential impact on telecoms. The exposure draft (ED), ED/2010/6, Revenue from Contracts with Customers, provides a single, principles-based revenue recognition standard for use across various industries and capital markets. The proposals in the ED would apply to only one category of revenue: revenue from contracts with customers.

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