US GAAP IFRS 15 Make whole provision ASC 606 ASC 605 Alternative use Capable of being distinct Material right Over time Variable consideration RAR Allocate the transaction price Stand alone selling price Free! Transfer of control Disaggregated revenue Principle vs. agent IASB Performance obligation Modified retrospective 5 Step method FASB Point in time Non-cash consideration Scrape off Battle of the forms US GAAP IFRS 15 Make whole provision ASC 606 ASC 605 Alternative use Capable of being distinct Material right Over time Variable consideration RAR Allocate the transaction price Stand alone selling price Free! Transfer of control Disaggregated revenue Principle vs. agent IASB Performance obligation Modified retrospective 5 Step method FASB Point in time Non-cash consideration Scrape off Battle of the forms
(Print) Use this randomly generated list as your call list when playing the game. There is no need to say the BINGO column name. Place some kind of mark (like an X, a checkmark, a dot, tally mark, etc) on each cell as you announce it, to keep track. You can also cut out each item, place them in a bag and pull words from the bag.
US GAAP
IFRS 15
Make whole provision
ASC 606
ASC 605
Alternative use
Capable of being distinct
Material right
Over time
Variable consideration
RAR
Allocate the transaction price
Stand alone selling price
Free!
Transfer of control
Disaggregated revenue
Principle vs. agent
IASB
Performance obligation
Modified retrospective
5 Step method
FASB
Point in time
Non-cash consideration
Scrape off
Battle of the forms