Yassin, Mohammed M.; Al-Sraheen, Dea'a Al-Deen; Al … - In: International Journal of Financial Studies : open … 12 (2024) 1, pp. 1-17
The Financial Accounting Standards Board (FASB) released Accounting Standards Codification (ASC) 606, "Revenue from Contracts with Customers", with the aim of enhancing transparency to provide fairer representation and inhibit the misuse of revenues to manipulate earnings. During COVID-19,...