This new edition provides an overview of revenue recognition that addresses the general principles behind revenue recognition and the concepts of sale recognition when collection is uncertain, and when the right of product return exists. In addition to the new GAAP Codification references, the new edition is expanded to cover IFRS, and SEC Reporting issues. Wiley Revenue Recognition, Second Edition includes long-term construction contracts, service revenues, realestate sales, and revenue recognition from franchising operations. EITF is covered, plus examples of revenue disclosures and descriptions of control pointsthroughout. The book flow charts the most complex revenue recognition concepts for easier understanding.
- ISBN: 978-0-470-61948-3
- Editorial: John Wiley & Sons
- Encuadernacion: Rústica
- Páginas: 216
- Fecha Publicación: 18/06/2010
- Nº Volúmenes: 1
- Idioma: Inglés