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Revenue Recognition Software An Overview
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Book Synopsis Revenue Recognition-Software - an Overview by : Karlheinz Eichelmann
Download or read book Revenue Recognition-Software - an Overview written by Karlheinz Eichelmann and published by GRIN Verlag. This book was released on 2007-11 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seminar paper from the year 2004 in the subject Business economics - Revision, Auditing, grade: 1,0, University of Augsburg (Lehrstuhl f r Wirtschaftspr fung und Controlling), course: US-GAAP Seminar, 27 entries in the bibliography, language: English, abstract: Several years ago software vendors had the possibility to implement very different accounting practices for their financial statements especially in the area of revenue recognition. About 15% of the companies, covered by a survey of ADAPSO in 1983, took use of the ability to blow up revenue and recognized it early upon signing of the contract. Since then the rules have changed a lot. New accounting standards were introduced and software companies are now limited in how and when they can recognize revenue. This leads to the ability to compare financial statements among competitors more easily and reflects the current financial condition in a better way. The aim of this paper is to provide an overview about US-GAAP's regulations of software revenue recognition. Therefore the criteria of SOP 97-2 and SOP 98-9 are explained and multiple-element arrangements are also described in detail.
Download or read book Software Revenue Recognition written by and published by . This book was released on 1998 with total page 222 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The User-friendly Guide to Understanding Software Revenue Recognition by :
Download or read book The User-friendly Guide to Understanding Software Revenue Recognition written by and published by . This book was released on 1999 with total page 269 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :American Institute of Certified Public Accountants. Task Force on Accounting for the Development and Sale of Computer Software Publisher : ISBN 13 : Total Pages :110 pages Book Rating :4.:/5 (54 download)
Book Synopsis Software Revenue Recognition by : American Institute of Certified Public Accountants. Task Force on Accounting for the Development and Sale of Computer Software
Download or read book Software Revenue Recognition written by American Institute of Certified Public Accountants. Task Force on Accounting for the Development and Sale of Computer Software and published by . This book was released on 1987 with total page 110 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :American Institute of Certified Public Accountants. Accounting Standards Executive Committee Publisher : ISBN 13 : Total Pages :90 pages Book Rating :4.E/5 ( download)
Book Synopsis Software Revenue Recognition by : American Institute of Certified Public Accountants. Accounting Standards Executive Committee
Download or read book Software Revenue Recognition written by American Institute of Certified Public Accountants. Accounting Standards Executive Committee and published by . This book was released on 1997 with total page 90 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 Software Revenue Recognition, 2002 by :
Download or read book Software Revenue Recognition, 2002 written by and published by . This book was released on 200? with total page 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.
Author :American Institute of Certified Public Accountants. Task Force on Accounting for the Development and Sale of Computer Software Publisher : ISBN 13 : Total Pages :1008 pages Book Rating :4.:/5 (65 download)
Book Synopsis Software Revenue Recognition by : American Institute of Certified Public Accountants. Task Force on Accounting for the Development and Sale of Computer Software
Download or read book Software Revenue Recognition written by American Institute of Certified Public Accountants. Task Force on Accounting for the Development and Sale of Computer Software and published by . This book was released on 1989 with total page 1008 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Revenue Recognition and Other Financial Issues Affecting Software Companies by : Coopers & Lybrand
Download or read book Revenue Recognition and Other Financial Issues Affecting Software Companies written by Coopers & Lybrand and published by . This book was released on 1993 with total page 74 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Software Revenue Recognition written by and published by . This book was released on 1998 with total page 95 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Revenue Recognition Timing and Attributes of Reported Revenue by : Yuan Zhang
Download or read book Revenue Recognition Timing and Attributes of Reported Revenue written by Yuan Zhang and published by . This book was released on 2003 with total page 130 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Software Revenue Recognition written by and published by . This book was released on 1996 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Revenue Recognition by : Frank J. Beil
Download or read book Revenue Recognition written by Frank J. Beil and published by Business Expert Press. This book was released on 2013-03-27 with total page 107 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 aspect (the when issue) and (b) the amount to be recorded (the how much issue). This book will provide just that—extensive guidance in assisting you with the appropriate answers and much more. This book is designed for you and all the organizational responsibility you carry for your company in order to deliver real profits. It’s a comprehensive yet readable examination of the existing rules of revenue recognition for corporate entities, and after reading the book, you’ll have a thorough understanding of how accountants measure and record revenue. This “skill-set” will prove invaluable in understanding the impact that your business decisions will have on the financial statements with an emphasis on the income statement and the statement of cash flows. (It will also have an executive-level overview of the proposed “IASB and FASB Standard: Revenue from Contracts with Customers.”)
Book Synopsis Wiley Revenue Recognition, + Website by : Joanne M. Flood
Download or read book Wiley Revenue Recognition, + Website written by Joanne M. Flood and published by John Wiley & Sons. This book was released on 2017-02-21 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt: Everything you need to understand and implement the new converged FASB-IASB revenue recognition standard Wiley Revenue Recognition provides an overview of the new revenue recognition standard and instructs financial statement preparers step-by-step through the new model, providing numerous, helpful application examples along the way. Readers will grasp the many new disclosures that will be required through the use of detailed explanations and useful samples, while electronic tools will be available to aid the preparer in implementing the standards and making the proper disclosures. The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) are in the final stages of a decade-long project to clarify and converge revenue recognition standards. This new principles-based standard—which will affect the business practices of virtually every company worldwide—is designed to serve as one model applied consistently across most industries. This book guides professionals through the new standard. Offers a full explanation of over forty topics superseded by the new standard Includes digital ancillaries featuring measurement tools and GAAP and IFRS Disclosure Checklists Provides all the tools needed to implement the new revenue recognition standard Covers how the structure of contracts will be affected Wiley Revenue Recognition is a trusted, authoritative guide to the new FASB-IASB revenue recognition standard for CPAs and financial professionals worldwide.
Book Synopsis Introduction to Accounting by : Penne Ainsworth
Download or read book Introduction to Accounting written by Penne Ainsworth and published by John Wiley & Sons. This book was released on 2019-05-29 with total page 1150 pages. Available in PDF, EPUB and Kindle. Book excerpt: The new, revised, and updated edition of the popular textbook for introductory accounting courses Accounting plays a central role in a multitude of areas, from everyday personal finance to global corporate operations. Introduction to Accounting helps students understand the concepts, principles, methods, and mechanisms of the field. Designed to benefit all students, regardless of major, this innovative textbook integrates life skills and business skills to provide an accessible, engaging introduction to accounting. Rather than separating financial accounting from managerial accounting, this textbook demonstrates how to plan and evaluate business activities from both external and internal reporting perspectives. Now in its eight edition, Introduction to Accounting enables students to understand both the nature and functions of business and the mechanics of the bookkeeping process. Three organizing themes—the accounting information system, business processes, and the balanced scorecard—help students learn why and how activities are planned and evaluated by different stakeholders. Based on extensive instructor feedback, as well as the authors’ six decades of combined teaching experience, this new edition has been thoroughly revised to enhance readability and highlight real-world examples. A complete array of pedagogical tools includes improved and expanded learning objectives, updated definitions, questions and problem sets, newcritical-thinking and ethical-challenge exercises, and more. Focuses on accounting as an information system used in each business processes to provide information to plan and evaluate activities Stimulates interest in the field of accounting with relatable, reader-friendly narrative Employs various pedagogical devices to stimulate active and cooperative learning for students Uses the example of Apple, Inc. throughout the text to illustrate central concepts and significant issues Includes extensive online support including test problems and essay exercises for every chapter of the text, PowerPoint slides and Excel templates, downloadable solution manuals, and links to professional resources Offering a wealth of instructor resources, Introduction to Accounting, 8th Edition is ideally suited for introductory accounting courses in both high school and university-level settings.
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.
