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Revenue recognition principles and practices /

保存先:
書誌詳細
第一著者: Beil, Frank J.
フォーマット: 電子媒体 eBook
言語:英語
出版事項: [New York, N.Y.] (222 East 46th Street, New York, NY 10017) : Business Expert Press, 2013.
版:1st ed.
シリーズ:2013 digital library.
Financial accounting and auditing collection.
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
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目次:
  • 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.

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