Groupon, a daily deals platform and Uber Technologies, a ride-hailing and delivery platform, faced a common issue related to a new revenue recognition standard (and later amendments) adopted by most public companies in 2018. The amendments were designed to help companies determine whether the nature of their obligation to customers was to provide the specified goods or services to the customer directly (acting as "principal" and reporting revenues on a gross basis) or to arrange for another party to provide them (acting as "agent" and reporting revenues on a net basis).

【書誌情報】

ページ数：28ページ

サイズ：A4

商品番号：HBSP-A236

発行日：2020/11/1

登録日：2021/2/19