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Miller Revenue Recognition Guide 2003
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Book Synopsis Miller Guide to Revenue Recognition 2006 by : Ashwinpaul C. Sondhi
Download or read book Miller Guide to Revenue Recognition 2006 written by Ashwinpaul C. Sondhi and published by . This book was released on 2005-12 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Miller Revenue Recognition Guide by : Scott A. Taub
Download or read book Miller Revenue Recognition Guide written by Scott A. Taub and published by . This book was released on 2002 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Miller GAAP Guide 2003 by : Jan R. Williams
Download or read book Miller GAAP Guide 2003 written by Jan R. Williams and published by Harcourt Professional Publishing. This book was released on 2002 with total page 1128 pages. Available in PDF, EPUB and Kindle. Book excerpt: Miller GAAP Guide analyzes authoritative GAAP literature contained in Level A of the GAAP hierarchy, established by Statement on Auditing Standards No. 69. Pronouncements in this level include FASB Statements and Interpretations, as well as APB Opinions and Accounting Research Bulletins. The book organizes accounting pronouncements alphabetically by topic under two general areas: generally accepted accounting principles and specialized industry accounting principles. Pronouncements covering the same subject are compiled and incorporated in a single chapter so that the authoritative information is immediately accessible. Highlights The 2003 Edition of the Miller GAAP Guide provides new and expanded coverage in these areas: · Chapter 4, "Business Combinations"-has been revised to reflect the issuance of FAS-141 (Business Combinations) and FAS-142 (Goodwill and Other Intangible Assets). · Chapter 10, "Convertible Debt and Debt with Warrants"-contains an alert to a FASB Exposure Draft, Accounting for Financial Instruments with Characteristics of Liabilities, Equities, or Both. · Chapter 16, "Extinguishment of Debt"-has been revised to reflect the issuance of FAS-145 (Rescission of FASB Statements No. 4, 44, and 64, Amendment of FASB Statement No. 13, and Technical Corrections), which is effective for fiscal years beginning after May 15, 2002. · Chapter 20, "Impairment of Long-Lived Assets"-has been completely revised to reflect the issuance of FAS-144 (Accounting for the Impairment or Disposal of Long-Lived Assets), which is effective for years beginning after December 15, 2001. · Chapter 23, "Intangible Assets"-has been revised to reflect the issuance of FAS-142 (Goodwill and Other Intangible Assets) and contains a new flow chart summarizing accounting for intangible assets under FAS-142. · Chapter 41, "Results of Operations"-has been revised to reflect the issuance of FAS-144, specifically as it impacts reporting of discontinued operations Chapter 50, "Insurance"-includes a new analysis of accounting for bonds and other fixed income investments, and common and nonredeemable preferred stock as it pertains to insurance industries.
Book Synopsis 2005 Miller Revenue Recognition Guide by : Taub
Download or read book 2005 Miller Revenue Recognition Guide written by Taub and published by Aspen Publishers. This book was released on 2004-11 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Accounting Desk Book, 2003 Edition by : Tom M. Plank
Download or read book Accounting Desk Book, 2003 Edition written by Tom M. Plank and published by CCH Tax & Accounting. This book was released on 2003 with total page 1204 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Revenue Recognition Guide 2009 by : Ashwinpaul C. Sondhi
Download or read book Revenue Recognition Guide 2009 written by Ashwinpaul C. Sondhi and published by CCH. This book was released on 2008 with total page 642 pages. Available in PDF, EPUB and Kindle. Book excerpt: Revenue is the top line in the income statement and one of the most important figures to both preparers and users of financial statements. It is also one of the most difficult numbers in the financial statements to get right. Revenue Recognition Guide is a comprehensive reference manual covering the key concepts and issues that arise in determining when and how to recognize revenue. It covers the litany of existing authoritative literature related to revenue recognition and clarifies those revenue recognition concepts that are vague.
Book Synopsis Revenue Recognition Guide (2013) by : Scott A Taub, CPA
Download or read book Revenue Recognition Guide (2013) written by Scott A Taub, CPA and published by CCH Incorporated. This book was released on 2012-10-13 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis 2003 Miller GAAP Practice Manual by : Aspen Publishers
Download or read book 2003 Miller GAAP Practice Manual written by Aspen Publishers and published by Harcourt Professional Publishing. This book was released on 2002 with total page 1362 pages. Available in PDF, EPUB and Kindle. Book excerpt: Miller GAAP Practice Manual analyzes authoritative GAAP literature contained in Levels B through D of the GAAP hierarchy, established by Statement on Auditing Standards No. 69. Pronouncements in these levels include: Level B-FASB Technical Bulletins, AICPA Statements of Position, and AICPA Industry Audit and Accounting Guides; Level C-EITF Consensus positions, FASB and SEC staff announcements, and AICPA Practice Bulletins; and Level D-AICPA Accounting Interpretations of APB Opinions, and FASB Implementation Guides. The book organizes accounting pronouncements alphabetically by topic. Pronouncements covering the same subject are compiled and incorporated in a single chapter so that the authoritative information is immediately accessible.
Download or read book Miller GAAP Practice Manual written by and published by . This book was released on 2004 with total page 1370 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Diebold, Inc.; Walden O'Dell; and Gregory Geswein, Kevin Krakora, and Sandra Miller: Securities and Exchange Commission Litigation Complaint by :
Download or read book Diebold, Inc.; Walden O'Dell; and Gregory Geswein, Kevin Krakora, and Sandra Miller: Securities and Exchange Commission Litigation Complaint written by and published by DIANE Publishing. This book was released on with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis 2005 Miller GAAP Guide Level A by : Jan R. Williams
Download or read book 2005 Miller GAAP Guide Level A written by Jan R. Williams and published by Routledge. This book was released on 2004-11 with total page 1204 pages. Available in PDF, EPUB and Kindle. Book excerpt: Also includes Sarbanes-Oxley Act 0f 2002.
Book Synopsis Revenue Recognition Guide (2024) by : A Taub Scott
Download or read book Revenue Recognition Guide (2024) written by A Taub Scott and published by . This book was released on 2023-08-15 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Revenue Recognition Guide is a comprehensive reference manual covering key concepts and issues that arise in determining when and how to recognize revenue in accordance with US and International accounting standards. Revenue Recognition Guide clarifies revenue recognition concepts and principles, and provides insight into issues that have been addressed as the accounting profession prepares to adopt the new revenue recognition literature. This edition of the guide provides comprehensive discussion of the authoritative literature on revenue recognition that is included in Accounting Standards Codification Topic 606, Revenue from Contracts with Customers, and International Financial Reporting Standard 15, Revenue from Contracts with Customers. The book includes discussion, analysis, and example throughout, and includes excerpts from public filings illustrating many of the principles of the standards. How Is This Guide Organized? Within the 14 chapters of the book, the text includes references to the paragraphs of the authoritative literature that address key points. In addition, references are included to relevant examples in the accounting literature that highlight the application of the requirements. This book also includes a number of illustrations that focus on key points, and a number of Practice Pointers that highlight key consequences of the guidance and identify issues to watch for when dealing with certain revenue transactions. Organization Objectives and Framework Chapter 2, "Scope and Overview of Topic 606/IFRS 15," explains the objectives and core principles of the new revenue recognition standards, and provides a high-level discussion of the five-step model that frames the guidance on determining the amount of revenue and the timing of revenue recognition. Chapter 2, "Scope and Overview of Topic 606/IFRS 15," also discusses the scope of the new guidance. Chapters 3-7 provide a detailed discussion of each of the five steps in the model, including implementation guidance in the standard, as well as guidance that has resulted from discussions of the TRG and the IFRIC. Related Matters Chapter 8, "Continuing Involvement," discusses guidance in Topic 606/IFRS 15 on certain additional matters, including common contract terms such as warranties, rights of return, repurchase provisions, and options for additional goods and services. Chapter 9, "Costs of Contracts with Customers," addresses the guidance on costs of revenue transactions. Chapter 10, "Presentation," addresses matters of the presentation of revenue transactions in balance sheets and income statements, including discussion of whether to recognize transactions on a gross or net basis. Application to Common Arrangements Chapters 11-13 then explain how the model applies to common issues faced in the delivery of products, services, and intellectual property to customers. Explaining how the five steps apply to common transactions is intended to both provide practical guidance for readers and reinforce the understanding of the principles of the standard. Financial Reporting Chapter 14, "Disclosure," addresses disclosures required by the new literature that go far beyond the disclosure requirements that currently exist. This chapter also discusses revenue disclosures required in SEC filings in areas other than the financial statements.
Book Synopsis Revenue Recognition : the Complete Guide by : Harold S. Peckron
Download or read book Revenue Recognition : the Complete Guide written by Harold S. Peckron and published by North Vancouver, B.C. : STP, Specialty Technical Publishers. This book was released on 2004 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Wiley Revenue Recognition by : Steven M. Bragg
Download or read book Wiley Revenue Recognition written by Steven M. Bragg and published by John Wiley & Sons. This book was released on 2010-05-11 with total page 182 pages. Available in PDF, EPUB and Kindle. Book excerpt: Now fully revised and updated—the most practical, authoritative guide to every aspect of revenue recognition Revenue is one of the most important figures to both preparers and users of financial statements—and is one of the most difficult to get right. Now in a Second Edition, Wiley Revenue Recognition helps you confidently navigate and address the uncertainties in this intricate area of accounting. Accounting expert Steven Bragg provides not only a detailed view of the current accounting rules and regulations pertaining to revenue recognition, but also describes the exact sources of this information, how a company's treatment of revenue recognition is to be disclosed alongside the financial statements, and what policies, procedures, and controls can be used to enforce it in a consistent manner. Filled with new examples and disclosures throughout, this invaluable guide features cutting-edge coverage of: SEC Staff Accounting Bulletin 104, EITF 07-6, IAS 18, SIC 31, IFRIC 12,13, and 15 The concepts of sale recognition when collection is uncertain When the right of product return exists The new GAAP Codification references Expanded coverage of IFRS and SEC reporting issues Complying with Sarbanes-Oxley by revealing key controls over revenue recognition All aspects of revenue recognition, including control systems, supported by extensive examples The most complex revenue recognition concepts Descriptions of control points throughout the book Revenue recognition for various industries, including franchising, construction, motion pictures, not-for-profits, real estate, recording and music, services, and software Wiley Revenue Recognition is a thorough introduction to every aspect of revenue recognition—how to account for it, report it, and set up systems and controls to ensure that the rules are properly followed. With practicable, workable advice, this authoritative guide will assist you in consistently recognizing revenue in the correct amounts, at the right time, and in accordance with generally accepted accounting principles.
Book Synopsis Revenue Recognition Guide (2023) by : Scott Taub
Download or read book Revenue Recognition Guide (2023) written by Scott Taub and published by . This book was released on 2022-08-15 with total page 600 pages. Available in PDF, EPUB and Kindle. Book excerpt: Revenue Recognition Guide is a comprehensive reference manual covering key concepts and issues that arise in determining when and how to recognize revenue in accordance with US and International accounting standards. Revenue Recognition Guide clarifies revenue recognition concepts and principles, and provides insight into issues that have been addressed as the accounting profession prepares to adopt the new revenue recognition literature. This edition of the guide provides comprehensive discussion of the authoritative literature on revenue recognition that is included in Accounting Standards Codification Topic 606, Revenue from Contracts with Customers, and International Financial Reporting Standard 15, Revenue from Contracts with Customers. The book includes discussion, analysis, and example throughout, and includes excerpts from public filings illustrating many of the principles of the standards. How Is This Guide Organized? Within the 14 chapters of the book, the text includes references to the paragraphs of the authoritative literature that address key points. In addition, references are included to relevant examples in the accounting literature that highlight the application of the requirements. This book also includes a number of illustrations that focus on key points, and a number of Practice Pointers that highlight key consequences of the guidance and identify issues to watch for when dealing with certain revenue transactions. Organization Objectives and Framework Chapter 2, "Scope and Overview of Topic 606/IFRS 15," explains the objectives and core principles of the new revenue recognition standards, and provides a high-level discussion of the five-step model that frames the guidance on determining the amount of revenue and the timing of revenue recognition. Chapter 2, "Scope and Overview of Topic 606/IFRS 15," also discusses the scope of the new guidance. Chapters 3-7 provide a detailed discussion of each of the five steps in the model, including implementation guidance in the standard, as well as guidance that has resulted from discussions of the TRG and the IFRIC. Related Matters Chapter 8, "Continuing Involvement," discusses guidance in Topic 606/IFRS 15 on certain additional matters, including common contract terms such as warranties, rights of return, repurchase provisions, and options for additional goods and services. Chapter 9, "Costs of Contracts with Customers," addresses the guidance on costs of revenue transactions. Chapter 10, "Presentation," addresses matters of the presentation of revenue transactions in balance sheets and income statements, including discussion of whether to recognize transactions on a gross or net basis. Application to Common Arrangements Chapters 11-13 then explain how the model applies to common issues faced in the delivery of products, services, and intellectual property to customers. Explaining how the five steps apply to common transactions is intended to both provide practical guidance for readers and reinforce the understanding of the principles of the standard. Financial Reporting Chapter 14, "Disclosure," addresses disclosures required by the new literature that go far beyond the disclosure requirements that currently exist. This chapter also discusses revenue disclosures required in SEC filings in areas other than the financial statements.
Book Synopsis Revenue Recognition Guide (2008) by : Ashwinpaul C. Sondhi
Download or read book Revenue Recognition Guide (2008) written by Ashwinpaul C. Sondhi and published by CCH Incorporated. This book was released on 2007-12 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Miller Financial Instruments written by and published by . This book was released on 2006 with total page 858 pages. Available in PDF, EPUB and Kindle. Book excerpt: