61 The converged revenue recognition standards (issued by the International Accounting Standards Board and the Financial Accounting Standards Board in May 2014) are best described as differing from pre-converged US GAAP in that they:
A align the recognition of revenue with the customer’s fulfillment of payment obligations.
B provide extensive additional guidance for specific industries and transactions.
C provide a principles-based approach applicable to many types of revenue-generating activities.
C is correct. The converged standards aim to take a principles-based approach that avoids the provision of specific rules and requirements characteristic of current US GAAP revenue recognition standards.
老师.这个结论是哪里出现的呢?谢谢
