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Revenue Recognition Guide

Revenue Recognition Guide
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作者: 著
出版社: CCH US
2011-10
ISBN: 9780808026501
定价: 3790.70
装帧: 平装
开本: 其他
纸张: 其他
页数: 608页
正文语种: 英语
分类: 外文古旧书>英文书>经济
  • Revenueisthetoplineintheincomestatementandoneofthemostimportantfigurestobothpreparersandusersoffinancialstatements.Itisalsooneofthemostdifficultnumbersinthefinancialstatementstogetright.RevenueRecognitionGuideisacomprehensivereferencemanualcoveringthekeyconceptsandissuesthatariseindeterminingwhenandhowtorecognizerevenue.Itcoversthelitanyofexistingauthoritativeliteraturerelatedtorevenuerecognitionandclarifiesthoserevenuerecognitionconceptsthatarevague.

    Forissuesnotaddressedintheaccountingliterature,thisGuideprovidessuggestedaccountingtreatmentsthatareconsistentwithgeneralrevenuerecognitionconceptsandprinciples.

    ThiseditionhasbeenupdatedtoreflecttheFASBAccountingStandardsCodification(TM)pronouncements/topicstohelpyouquicklocatetheinformationyouneedinthewaythatyoupreferaccessingit.

    TheGuidealsoprovidesexamplesofkeypoints,includesexcerptsfromthefinancialstatementsofpubliccompanies,illustratingkeyconceptsandjudgments,anddiscussesrevenuerecognitionprojectsontheagendasofthevariousaccountingstandard-setters.

    RevenueRecognitionGuideisorganizedinto13chapters.Withinthesechapters,anumberofObservationsandPracticePointershighlightkeyconsequencesoftheaccountingguidanceandidentifiesissuestowatchforwhendealingwithcertainrevenuetransactions.SECRegistrantAlertshighlightsissuesthattheSECisparticularlyfocusedon,aswellasadditionalguidanceprovidedbytheSECbeyondtheguidancetypicallyfollowedbynon-publiccompanies.

    Tofacilitateresearch,thetextincludesreferencestopertinentparagraphsoftheauthoritativeliteratureaddressingkeypoints.

    Materialcanbelocatedseveralways:theCross-Referencelistsshowthechapterinwhichaparticularpronouncementisdiscussed;theIndexprovidesaquickpagereferencebasedontopic.
  • 内容简介:
    Revenueisthetoplineintheincomestatementandoneofthemostimportantfigurestobothpreparersandusersoffinancialstatements.Itisalsooneofthemostdifficultnumbersinthefinancialstatementstogetright.RevenueRecognitionGuideisacomprehensivereferencemanualcoveringthekeyconceptsandissuesthatariseindeterminingwhenandhowtorecognizerevenue.Itcoversthelitanyofexistingauthoritativeliteraturerelatedtorevenuerecognitionandclarifiesthoserevenuerecognitionconceptsthatarevague.

    Forissuesnotaddressedintheaccountingliterature,thisGuideprovidessuggestedaccountingtreatmentsthatareconsistentwithgeneralrevenuerecognitionconceptsandprinciples.

    ThiseditionhasbeenupdatedtoreflecttheFASBAccountingStandardsCodification(TM)pronouncements/topicstohelpyouquicklocatetheinformationyouneedinthewaythatyoupreferaccessingit.

    TheGuidealsoprovidesexamplesofkeypoints,includesexcerptsfromthefinancialstatementsofpubliccompanies,illustratingkeyconceptsandjudgments,anddiscussesrevenuerecognitionprojectsontheagendasofthevariousaccountingstandard-setters.

    RevenueRecognitionGuideisorganizedinto13chapters.Withinthesechapters,anumberofObservationsandPracticePointershighlightkeyconsequencesoftheaccountingguidanceandidentifiesissuestowatchforwhendealingwithcertainrevenuetransactions.SECRegistrantAlertshighlightsissuesthattheSECisparticularlyfocusedon,aswellasadditionalguidanceprovidedbytheSECbeyondtheguidancetypicallyfollowedbynon-publiccompanies.

    Tofacilitateresearch,thetextincludesreferencestopertinentparagraphsoftheauthoritativeliteratureaddressingkeypoints.

    Materialcanbelocatedseveralways:theCross-Referencelistsshowthechapterinwhichaparticularpronouncementisdiscussed;theIndexprovidesaquickpagereferencebasedontopic.
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