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Revenue for Telecoms

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188 | <strong>Revenue</strong> <strong>for</strong> <strong>Telecoms</strong> – Issues In-Depth<br />

| Guidance referenced in this publication<br />

US GAAP guidance referenced in this publication<br />

Topic 944<br />

Topic 980<br />

Financial Services—Insurance<br />

Regulated Operations<br />

SEC Staff Accounting Bulletin Topic 11.M, Miscellaneous Disclosures: Disclosure Of The Impact That Recently Issued<br />

Accounting Standards Will Have On The Financial Statements Of The Registrant When Adopted In A Future Period<br />

SEC Staff Accounting Bulletin Topic 13, <strong>Revenue</strong> Recognition<br />

SEC Regulation S-K, Item 301, Selected Financial Data<br />

SEC Regulation S-X, Rule 5-03(b), Income Statements<br />

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© 2016 KPMG LLP, a Delaware limited liability partnership and the US member firm of the KPMG network of<br />

independent member firms affiliated with KPMG International Cooperative, a Swiss entity. All rights reserved.<br />

© 2016 KPMG IFRG Limited, a UK company, limited by guarantee. All rights reserved.

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