In 2016, the Financial Accounting Standards Board (FASB) released a new standard, ASC 606 – Revenue from Contracts with Customers. The new standard is effective for Dec. 31, 2019, financial statements, and the changes in revenue recognition it has created, have a significant impact for condominium and homeowner associations (community associations). Read the article………………………….
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Before we look at the data, I can speak about my local experience in Southwest…