LEADER 04042nam 2200817 a 450 001 9910779409603321 005 20230125215051.0 010 $a1-299-40579-7 010 $a1-60649-595-X 035 $a(CKB)2550000001017991 035 $a(EBL)1160975 035 $a(OCoLC)841906536 035 $a(SSID)ssj0000970204 035 $a(PQKBManifestationID)12394624 035 $a(PQKBTitleCode)TC0000970204 035 $a(PQKBWorkID)11020295 035 $a(PQKB)10772063 035 $a(OCoLC)841243475 035 $a(CaBNVSL)swl00402365 035 $a(Au-PeEL)EBL1160975 035 $a(CaPaEBR)ebr10690480 035 $a(CaONFJC)MIL471829 035 $a(CaSebORM)9781606495940 035 $a(MiAaPQ)EBC1160975 035 $a(EXLCZ)992550000001017991 100 $a20130429d2013 fy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aRevenue recognition$b[electronic resource] $eprinciples and practices /$fFrank J. Beil 205 $a1st ed. 210 $a[New York, N.Y.] (222 East 46th Street, New York, NY 10017) $cBusiness Expert Press$d2013 215 $a1 online resource (164 p.) 225 1 $aFinancial accounting and auditing collection,$x2151-2817 300 $aPart of: 2013 digital library. 311 $a1-60649-594-1 320 $aIncludes bibliographical references (p. 143-144) and index. 327 $aExamples 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. 330 3 $aRevenue is the "top" line on the income statement and is the fundamental driver of business success. It is essential that managers and executives understand the complexities involved in recognizing revenue under Generally Accepted Accounting Principles (GAAP) in the US Revenue Recognition principles are , are primarily concerned with two things: (a) the timing aspect (the when issue) and (b) the amount to be recorded (the how much issue). This book will provide extensive guidance in assisting managers with the appropriate answers to the two questions above for their companies. This book is principally designed for managers and executives who have organizational responsibility for delivering results in the form of "profits" for their organizations. The book will be a comprehensive yet readable examination of the existing rules of revenue recognition for corporate entities. After reading the book, the manager or executive will have a thorough understanding of how accountants measure and record revenue. This "skill-set" will prove invaluable in understanding the impact that their business decisions will have on the financial statements with an emphasis on the income statement and the statement of cash flows. The book will also have an executive-level overview of the proposed "IASB and FASB Standard: Revenue from Contracts with Customers." 410 0$a2013 digital library. 410 0$aFinancial accounting and auditing collection.$x2151-2817 606 $aRevenue$xAccounting 610 $aarrangements 610 $afixed or determinable 610 $astand-alone value 610 $adeliverables 610 $avariable consideration 610 $aperformance obligations 610 $arights of return 610 $aperformance models 610 $acustomer acceptance 610 $aallocation 610 $amultiple element arrangement 610 $arevenue recognition 610 $acompleted performance 610 $aproportional performance 610 $aproduct revenue 610 $aservice revenue 610 $acontracts with customers 615 0$aRevenue$xAccounting. 676 $a657.48 700 $aBeil$b Frank J$0944101 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910779409603321 996 $aRevenue recognition$93733718 997 $aUNINA