Friday, August 28, 2026
Science

Examining discretion in revenue recognition under ASC 606

New research by SUNY Polytechnic Institute (SUNY Poly) assistant professor of accounting Dr. Angelica Castro examines how changes to accounting standards have affected the way companies report revenue and the discretion managers have when making financial reporting decisions.

Examining discretion in revenue recognition under ASC 606
Image: Phys.org
New research by SUNY Polytechnic Institute (SUNY Poly) assistant professor of accounting Dr. Angelica Castro examines how changes to accounting standards have affected the way companies report revenue and the discretion managers have when making financial reporting decisions.

Originally published at Phys.org

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