Revenue recognition: principles and practices / Frank J. Beil.
2013
HF5681.R5 B457 2013
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Details
Title
Revenue recognition: principles and practices / Frank J. Beil.
Author
Beil, Frank J.
Edition
1st ed.
ISBN
9781606495940 (pbk.)
9781606495957 (electronic bk.)
9781606495957 (electronic bk.)
Imprint
[New York, N.Y.] (222 East 46th Street, New York, NY 10017) : Business Expert Press, 2013.
Language
English
Description
1 electronic text (x, 149 p.) : digital file.
Call Number
HF5681.R5 B457 2013
Dewey Decimal Classification
657.48
Summary
Revenue is the "top" line on the income statement and is the fundamental driver of business success. It is essential that managers and executives understand the complexities involved in recognizing revenue under Generally Accepted Accounting Principles (GAAP) in the US Revenue Recognition principles are , are primarily 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 extensive guidance in assisting managers with the appropriate answers to the two questions above for their companies. This book is principally designed for managers and executives who have organizational responsibility for delivering results in the form of "profits" for their organizations. The book will be a comprehensive yet readable examination of the existing rules of revenue recognition for corporate entities. After reading the book, the manager or executive will have a thorough understanding of how accountants measure and record revenue. This "skill-set" will prove invaluable in understanding the impact that their business decisions will have on the financial statements with an emphasis on the income statement and the statement of cash flows. The book will also have an executive-level overview of the proposed "IASB and FASB Standard: Revenue from Contracts with Customers."
Note
Part of: 2013 digital library.
Bibliography, etc. Note
Includes bibliographical references (p. 143-144) and index.
Access Note
Access limited to authorized users.
Available Note
Also available in print.
System Details Note
Mode of access: World Wide Web.
System requirements: Adobe Acrobat reader.
System requirements: Adobe Acrobat reader.
Source of Description
Title from PDF t.p. (viewed on April 29, 2013).
Series
2013 digital library.
Financial accounting and auditing collection. 2151-2817
Financial accounting and auditing collection. 2151-2817
Available in Other Form
Print version: 9781606495940
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Online Access
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Table of Contents
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.
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.