Revenue Recognition Guide 2009

Revenue Recognition Guide 2009

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Revenue is the top line in the income statement and one of the most important figures to both preparers and users of financial statements. It is also one of the most difficult numbers in the financial statements to get right. Revenue Recognition Guide is a comprehensive reference manual covering the key concepts and issues that arise in determining when and how to recognize revenue. It covers the litany of existing authoritative literature related to revenue recognition and clarifies those revenue recognition concepts that are vague.Using these, or any other non-fair value measure, to allocate arrangement consideration is inappropriate because they may not ... To ensure that the revenue allocation process is as objective as possible, allocated amounts must be based on aquot;objective and ... For example, if a company separately sells an element for $100 based on VSOE having been established, it should use $100 as the elementa#39;s fairanbsp;...

Title:Revenue Recognition Guide 2009
Author: Ashwinpaul C. Sondhi, Scott Taub
Publisher:CCH - 2008

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