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    • IASB & FASB Convergence Project: Revenue Recognition 

      Gallistel, David J.; Phan, Tuan; Bartlett, Geoffery D.; Dodd, James L. (Drake Management Review, 2012-10)
      Accounting revenue recognition practices have a pervasive, profound impact on the financial statements of a business entity. As such, soon after committing to a plan for convergence of two major sets of accounting standards ...