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In May 2014, after years of work between the Financial Accounting Standards Board (FASB), the International Accounting Standards Board (IASB), and other parties, FASB created a global, consistent revenue recognition model. With a single comprehensive recognition model in place, we can begin to explore its effects on the continuing care retirement communities (CCRC) industry. Until final implementation guidance is provided, questions will remain, but it isn’t too early to explore some of the more complex considerations.
This webinar discussed the potential impact of this new standard, including changes from prior guidance and problematic and time-consuming issues. We also walked through examples of where we think the standard will move the industry.