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Revenue recognition principles and practices /

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主要作者: Beil, Frank J.
格式: 电子 电子书
语言:英语
出版: [New York, N.Y.] (222 East 46th Street, New York, NY 10017) : Business Expert Press, 2013.
版:1st ed.
丛编:2013 digital library.
Financial accounting and auditing collection.
主题:
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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书本目录:
  • 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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