For the early adopters, however, the breakdown was more balanced:
49.9%
chose the full retrospective transition method
31.3%
opted for the modified retrospective transition method9.4%
did not use a transition method due to a lack of any previous revenue
12.5%
did not disclose their transition method
The full report, “Impact of New Revenue Recognition Standards on Public Companies,” is available for download at http://bit.ly/2qMUtAF.
December 2018
