Revenue Recognition : Principles and Practices.

Revenue is the "top" line on the income statement and is the fundamental driver of business success. To understand all the complexities involved in recognizing revenue under Generally Accepted Accounting Principles (GAAP) you should primarily be concerned with two things: (a) the timing as...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Beil, Frank J.
Formato: Electrónico eBook
Idioma:Inglés
Publicado: New York : Business Expert Press, 2013.
Temas:
Revenue > Accounting.
Revenue > Accounting
arrangements
fixed or determinable
stand-alone value
deliverables
variable consideration
performance obligations
rights of return
performance models
customer acceptance
allocation
multiple element arrangement
revenue recognition
completed performance
proportional performance
product revenue
service revenue
contracts with customers
Acceso en línea:Texto completo
Tabla de Contenidos:
  • Examples Index; CHAPTER 1. The Big Picture: Fundamental Concepts; CHAPTER 2. Multiple-Element Arrangements; CHAPTER 3. Product Revenue; CHAPTER 4. Service Revenue; CHAPTER 5. Revenue from Contracts with Customers; Notes; References; Index.

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