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作者 Beil, Frank J
書名 Revenue recognition [electronic resource] : principles and practices / Frank J. Beil
出版項 [New York, N.Y.] (222 East 46th Street, New York, NY 10017) : Business Expert Press, 2013
國際標準書號 9781606495957 (electronic bk.)
9781606495940 (pbk.)
book jacket
版本 1st ed
說明 1 electronic text (x, 149 p.) : digital file
系列 Financial accounting and auditing collection, 2151-2817
2013 digital library
Financial accounting and auditing collection. 2151-2817
附註 Part of: 2013 digital library
Includes bibliographical references (p. 143-144) and index
Examples index -- 1. The big picture: fundamental concepts -- 2. Multiple-element arrangements -- 3. Product revenue -- 4. Service revenue -- 5. Revenue from contracts with customers -- Notes -- References -- Index
Access restricted to authorized users and institutions
Revenue is the "top" line on the income statement and is the fundamental driver of business success. It is essential that managers and executives understand the complexities involved in recognizing revenue under Generally Accepted Accounting Principles (GAAP) in the US Revenue Recognition principles are , are primarily concerned with two things: (a) the timing aspect (the when issue) and (b) the amount to be recorded (the how much issue). This book will provide extensive guidance in assisting managers with the appropriate answers to the two questions above for their companies. This book is principally designed for managers and executives who have organizational responsibility for delivering results in the form of "profits" for their organizations. The book will be a comprehensive yet readable examination of the existing rules of revenue recognition for corporate entities. After reading the book, the manager or executive will have a thorough understanding of how accountants measure and record revenue. This "skill-set" will prove invaluable in understanding the impact that their business decisions will have on the financial statements with an emphasis on the income statement and the statement of cash flows. The book will also have an executive-level overview of the proposed "IASB and FASB Standard: Revenue from Contracts with Customers."
Also available in print
Electronic reproduction. Ann Arbor, MI : ProQuest, 2015. Available via World Wide Web. Access may be limited to ProQuest affiliated libraries
Mode of access: World Wide Web
System requirements: Adobe Acrobat reader
Title from PDF t.p. (viewed on April 29, 2013)
鏈接 Print version: 9781606495940
主題 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
Electronic books
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