Revenue recognition: principles and practices
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
[New York, N.Y.] (222 East 46th Street, New York, NY 10017)
Business Expert Press
2013
|
| Ausgabe: | 1st ed |
| Schriftenreihe: | 2013 digital library
Financial accounting and auditing collection |
| Schlagworte: | |
| Beschreibung: | Part of: 2013 digital library. - Mode of access: World Wide Web. - System requirements: Adobe Acrobat reader Includes bibliographical references (p. 143-144) and index 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." |
| Beschreibung: | 1 Online-Ressource (x, 149 p.) |
| ISBN: | 9781606495957 9781606495940 |
Internformat
MARC
| LEADER | 00000nmm a2200000zc 4500 | ||
|---|---|---|---|
| 001 | BV041072424 | ||
| 003 | DE-604 | ||
| 005 | 00000000000000.0 | ||
| 007 | cr|uuu---uuuuu | ||
| 008 | 130606s2013 |||| o||u| ||||||eng d | ||
| 020 | |a 9781606495957 |9 978-1-60649-595-7 | ||
| 020 | |a 9781606495940 |9 978-1-60649-594-0 | ||
| 035 | |a (OCoLC)841243475 | ||
| 035 | |a (DE-599)BVBBV041072424 | ||
| 040 | |a DE-604 |b ger |e aacr | ||
| 041 | 0 | |a eng | |
| 082 | 0 | |a 657.48 |2 23 | |
| 100 | 1 | |a Beil, Frank J. |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Revenue recognition |b principles and practices |c Frank J. Beil |
| 250 | |a 1st ed | ||
| 264 | 1 | |a [New York, N.Y.] (222 East 46th Street, New York, NY 10017) |b Business Expert Press |c 2013 | |
| 300 | |a 1 Online-Ressource (x, 149 p.) | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b c |2 rdamedia | ||
| 338 | |b cr |2 rdacarrier | ||
| 490 | 0 | |a 2013 digital library | |
| 490 | 0 | |a Financial accounting and auditing collection | |
| 500 | |a Part of: 2013 digital library. - Mode of access: World Wide Web. - System requirements: Adobe Acrobat reader | ||
| 500 | |a Includes bibliographical references (p. 143-144) and index | ||
| 500 | |a 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." | ||
| 505 | 0 | |a 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 | |
| 650 | 4 | |a arrangements | |
| 650 | 4 | |a fixed or determinable | |
| 650 | 4 | |a stand-alone value | |
| 650 | 4 | |a deliverables | |
| 650 | 4 | |a variable consideration | |
| 650 | 4 | |a performance obligations | |
| 650 | 4 | |a rights of return | |
| 650 | 4 | |a performance models | |
| 650 | 4 | |a customer acceptance | |
| 650 | 4 | |a allocation | |
| 650 | 4 | |a multiple element arrangement | |
| 650 | 4 | |a revenue recognition | |
| 650 | 4 | |a completed performance | |
| 650 | 4 | |a proportional performance | |
| 650 | 4 | |a product revenue | |
| 650 | 4 | |a service revenue | |
| 650 | 4 | |a contracts with customers | |
| 650 | 4 | |a Revenue / Accounting | |
| 912 | |a ZDB-38-EBR | ||
| 999 | |a oai:aleph.bib-bvb.de:BVB01-026049359 | ||
Datensatz im Suchindex
| _version_ | 1804150439174733824 |
|---|---|
| any_adam_object | |
| author | Beil, Frank J. |
| author_facet | Beil, Frank J. |
| author_role | aut |
| author_sort | Beil, Frank J. |
| author_variant | f j b fj fjb |
| building | Verbundindex |
| bvnumber | BV041072424 |
| collection | ZDB-38-EBR |
| 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 |
| ctrlnum | (OCoLC)841243475 (DE-599)BVBBV041072424 |
| dewey-full | 657.48 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657.48 |
| dewey-search | 657.48 |
| dewey-sort | 3657.48 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 1st ed |
| format | Electronic eBook |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>03444nmm a2200577zc 4500</leader><controlfield tag="001">BV041072424</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">00000000000000.0</controlfield><controlfield tag="007">cr|uuu---uuuuu</controlfield><controlfield tag="008">130606s2013 |||| o||u| ||||||eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9781606495957</subfield><subfield code="9">978-1-60649-595-7</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9781606495940</subfield><subfield code="9">978-1-60649-594-0</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)841243475</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV041072424</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">aacr</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">657.48</subfield><subfield code="2">23</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Beil, Frank J.</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Revenue recognition</subfield><subfield code="b">principles and practices</subfield><subfield code="c">Frank J. Beil</subfield></datafield><datafield tag="250" ind1=" " ind2=" "><subfield code="a">1st ed</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">[New York, N.Y.] (222 East 46th Street, New York, NY 10017)</subfield><subfield code="b">Business Expert Press</subfield><subfield code="c">2013</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 Online-Ressource (x, 149 p.)</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="0" ind2=" "><subfield code="a">2013 digital library</subfield></datafield><datafield tag="490" ind1="0" ind2=" "><subfield code="a">Financial accounting and auditing collection</subfield></datafield><datafield tag="500" ind1=" " ind2=" "><subfield code="a">Part of: 2013 digital library. - Mode of access: World Wide Web. - System requirements: Adobe Acrobat reader</subfield></datafield><datafield tag="500" ind1=" " ind2=" "><subfield code="a">Includes bibliographical references (p. 143-144) and index</subfield></datafield><datafield tag="500" ind1=" " ind2=" "><subfield code="a">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."</subfield></datafield><datafield tag="505" ind1="0" ind2=" "><subfield code="a">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</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">arrangements</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">fixed or determinable</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">stand-alone value</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">deliverables</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">variable consideration</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">performance obligations</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">rights of return</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">performance models</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">customer acceptance</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">allocation</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">multiple element arrangement</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">revenue recognition</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">completed performance</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">proportional performance</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">product revenue</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">service revenue</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">contracts with customers</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Revenue / Accounting</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-38-EBR</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-026049359</subfield></datafield></record></collection> |
| id | DE-604.BV041072424 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-10T00:38:56Z |
| institution | BVB |
| isbn | 9781606495957 9781606495940 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-026049359 |
| oclc_num | 841243475 |
| open_access_boolean | |
| physical | 1 Online-Ressource (x, 149 p.) |
| psigel | ZDB-38-EBR |
| publishDate | 2013 |
| publishDateSearch | 2013 |
| publishDateSort | 2013 |
| publisher | Business Expert Press |
| record_format | marc |
| series2 | 2013 digital library Financial accounting and auditing collection |
| spelling | Beil, Frank J. Verfasser aut Revenue recognition principles and practices Frank J. Beil 1st ed [New York, N.Y.] (222 East 46th Street, New York, NY 10017) Business Expert Press 2013 1 Online-Ressource (x, 149 p.) txt rdacontent c rdamedia cr rdacarrier 2013 digital library Financial accounting and auditing collection Part of: 2013 digital library. - Mode of access: World Wide Web. - System requirements: Adobe Acrobat reader Includes bibliographical references (p. 143-144) and index 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." 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 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 Revenue / Accounting |
| spellingShingle | Beil, Frank J. Revenue recognition principles and practices 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 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 Revenue / Accounting |
| title | Revenue recognition principles and practices |
| title_auth | Revenue recognition principles and practices |
| title_exact_search | Revenue recognition principles and practices |
| title_full | Revenue recognition principles and practices Frank J. Beil |
| title_fullStr | Revenue recognition principles and practices Frank J. Beil |
| title_full_unstemmed | Revenue recognition principles and practices Frank J. Beil |
| title_short | Revenue recognition |
| title_sort | revenue recognition principles and practices |
| title_sub | principles and practices |
| topic | 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 Revenue / Accounting |
| topic_facet | 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 Revenue / Accounting |
| work_keys_str_mv | AT beilfrankj revenuerecognitionprinciplesandpractices |