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Examining discretion in revenue recognition under ASC 606

Examining discretion in revenue recognition under ASC 606
Phys.org Thursday 27 August 2026, 16:00 UTC 1 min read
Key Points

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.

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.
ASC (ORG) SUNY Polytechnic Institute (ORG) SUNY Poly (ORG) Angelica Castro (PERSON)
Originally published by Phys.org Read original →

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