Revenue Recognition: Repurchase Agreements - FAR, CPA Course, US GAAP, IFRS, Accounting Standards

Revenue recognition in respect of repurchase agreements is complex. This is because a repurchase agreement is accounted for as a lease, a financing arrangement or a sale with a right to return, depending upon the circumstances. The presenter Vipul Mittal explains this topic in an easy to understand manner and makes things smooth for you.


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