Statement of Position on Revenue Recognition when Right of Return Exists

Statement of Position on Revenue Recognition when Right of Return Exists PDF Author: Financial Accounting Standards Board
Publisher:
ISBN:
Category : Revenue
Languages : en
Pages : 29

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Statement of Position on Revenue Recognition when Right of Return Exists

Statement of Position on Revenue Recognition when Right of Return Exists PDF Author: Financial Accounting Standards Board
Publisher:
ISBN:
Category : Revenue
Languages : en
Pages : 29

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Book Description


Revenue Recognition when Right of Return Exists

Revenue Recognition when Right of Return Exists PDF Author:
Publisher:
ISBN:
Category : Revenue
Languages : en
Pages : 11

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Wiley Revenue Recognition

Wiley Revenue Recognition PDF Author: Steven M. Bragg
Publisher: John Wiley & Sons
ISBN: 0470640634
Category : Business & Economics
Languages : en
Pages : 182

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Book Description
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.

Wiley Revenue Recognition

Wiley Revenue Recognition PDF Author: Steven M. Bragg
Publisher: John Wiley & Sons
ISBN: 0470140313
Category : Business & Economics
Languages : en
Pages : 193

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Book Description
The most practical, authoritative guide to every aspect of revenue recognition-including Sarbanes-Oxley Revenue recognition is one of the most important-and one of the most difficult-figures for both preparers and users of financial statements. 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. Addressing revenue recognition from every angle with extensive supporting examples, this invaluable guide: * Shows how to comply with Sarbanes-Oxley by revealing key controls over revenue recognition * Applies revenue recognition concepts to multiple examples on every topic * Explores all aspects of revenue recognition, including control systems, supported by extensive examples * Illustrates the most complex revenue recognition concepts for easier reader comprehension * Provides descriptions of control points throughout the book * Addresses revenue recognition for various industries, including franchising, construction, motion pictures, not-for-profits, real estate, recording and music, services, and software Because revenue recognition rules vary both by type of transaction as well as by industry, the chapters of Wiley Revenue Recognition are clustered into transaction-related revenue recognition rules, and then into industry-related revenue recognition rules. In addition, there is coverage of: * Long-term construction contracts * Service revenues * Real estate sales * Revenue recognition from franchising operations * Examples of revenue disclosures 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.

SEC and Corporate Audits: Oversight of the accounting profession

SEC and Corporate Audits: Oversight of the accounting profession PDF Author: United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Oversight and Investigations
Publisher:
ISBN:
Category : Auditors
Languages : en
Pages : 1244

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SEC and corporate audits

SEC and corporate audits PDF Author: United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Oversight and Investigations
Publisher:
ISBN:
Category : Auditors
Languages : en
Pages : 1242

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Wiley GAAP for Governments 2017

Wiley GAAP for Governments 2017 PDF Author: Warren Ruppel
Publisher: John Wiley & Sons
ISBN: 1119381487
Category : Study Aids
Languages : en
Pages : 979

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Book Description
The essential reference for governmental GAAP application Wiley GAAP for Governments 2017 provides the latest information on GAAP, with coverage designed specifically for government entities. With a focus on the practical rather than the academic, this book provides insightful, up to date implementation information and explanations of the important developments in governmental GAAP that have occurred in the past year. Exclusive coverage includes school districts, public authorities, and individual pension plans financial statements, with a disclosure checklist that helps preparers ensure compliance. Visual aids help facilitate the reader's understanding of the material, providing a comprehensive guide to financial reporting for governments at the state and local level. This reliable guide is an industry favourite for its accessibility, completeness, and relevance, helping readers achieve and maintain compliance with minimal burden. Governmental accounting standards are continuously being released, growing in complexity with each iteration. Wiley GAAP for Governments is updated annually to provide the most up-to-date information available, with thorough explanations and expert implementation advice. Get up to speed on the newest accounting pronouncements Understand how GAAP applies to government bodies and pension plans Refer to disclosure checklists designed specifically for government entities Study flowcharts, diagrams, and charts to gain a deeper understanding This user-friendly guide is organized for easy navigation, and designed to help preparers quickly find, understand, and apply the information they need. Expert guidance through the increasing complexity of preparation and implementation of relevant changes is what makes Wiley GAAP for Governments 2017 the reference financial professionals keep on their desks rather than on their bookshelves.

SEC Docket

SEC Docket PDF Author: United States. Securities and Exchange Commission
Publisher:
ISBN:
Category : Securities
Languages : en
Pages : 904

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Wiley CPA Exam Review 2012, Financial Accounting and Reporting

Wiley CPA Exam Review 2012, Financial Accounting and Reporting PDF Author: O. Ray Whittington
Publisher: John Wiley & Sons
ISBN: 047092392X
Category : Business & Economics
Languages : en
Pages : 1081

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Book Description
Published annually, this comprehensive four-volume paperback reviews all four parts of the CPA exam. Many of the questions are taken directly from previous CPA exams. With 3,800 multiple-choice questions, these study guides provide all the information candidates need to master in order to pass the computerized Uniform CPA Examination.

Miller's Comprehensive GAAP Guide

Miller's Comprehensive GAAP Guide PDF Author: Martin A. Miller
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 1308

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Book Description