Wiley Revenue Recognition

Rules and Scenarios
2. Auflage 2010
ISBN: 978-0-470-61948-3
Verlag: John Wiley and Sons Ltd

Buch, Englisch, 216 Seiten, Format (B × H): 189 mm x 233 mm, Gewicht: 380 g

Reihe: Wiley Regulatory Reporting

This new edition provides an overview of revenue recognition that addresses the general principles behind revenue recognition and the concepts of sale recognition when collection is uncertain, and when the right of product return exists. In addition to the new GAAP Codification references, the new edition is expanded to cover IFRS, and SEC Reporting issues. Wiley Revenue Recognition, Second Edition includes long-term construction contracts, service revenues, real estate sales, and revenue recognition from franchising operations. EITF is covered, plus examples of revenue disclosures and descriptions of control points throughout. The book flow charts the most complex revenue recognition concepts for easier understanding.

Autoren/Hrsg.

Bragg, Steven M.

Inhaltsverzeichnis

1 Revenue Recognition General Principles and Systems.
2 Revenue Recognition under International Financial Reporting Standards.
3 Revenue Recognition When Collection Is Uncertain.
4 Revenue Recognition When Right of Return Exists.
5 Revenue Recognition for Multiple Deliverables.
6 Revenue Recognition in Franchising.
7 Revenue Recognition for Long-Term Construction Contracts.
8 Revenue Recognition for Motion Pictures.
9 Revenue Recognition for Not-for-Profits.
10 Revenue Recognition on Real Estate Sales.
11 Revenue Recognition for Recording and Music.
12 Revenue Recognition for Services.
13 Revenue Recognition for Software.
14 Other Revenue Recognition Accounting Topics.
Index.

Über Autor(innen)

STEVEN M. BRAGG, CPA, has been the chief financial officer or controller of four companies, as well as a consulting manager at Ernst & Young and auditor at Deloitte. He is the author of over thirty books primarily targeted toward controllers and their needs. He received a master's degree in finance from Bentley College, an MBA from Babson College, and a bachelor's degree in economics from the University of Maine.