revenue recognition

* pdf

FASB IASB: Revenue Recognition FAQs

FASB IASB Preliminary Views Document on Revenue Recognition ... The goal of the joint FASB and IASB revenue recognition project is to clarify the principles ... http://www.aicpa.org/download/acctstd/Rev_Rec_final_FAQ.pdf
* pdf

FASB IASB: Revenue Recognition FAQs

Under the model in the DP, all leases would result in asset and liability recognition. 7. What are some of the other key provisions of the model in the DP, ... http://www.aicpa.org/download/acctstd/Leases_FAQ.pdf
* pdf

DP Revenue Recognition.fm

This discussion paper Preliminary Views on Revenue Recognition in Contracts with .... those contracts, the proposed revenue recognition model might ... http://www.iasb.org/NR/rdonlyres/0E3D5E00-B961-42F0-BA64-AB1D20BB9FE9/0/DP_PreliminaryViewsRevenueRecognition1208.pdf
* pdf

Snapshot: Preliminary Views on Revenue Recognition in Contracts ...

on matters such as revenue recognition for multiple-element arrangements. ... various industries. 02 | Discussion Paper | Snapshot: Revenue Recognition ... http://www.iasb.org/NR/rdonlyres/6B2C9F8A-EB70-481A-BDBA-15DC5F90011B/0/SnapshotRevenueRecognition.pdf
* pdf

Staff Accounting Bulletin No. 104

This staff accounting bulletin also rescinds the Revenue Recognition in Financial .... The accounting literature on revenue recognition includes both broad ... http://www.sec.gov/interps/account/sab104rev.pdf
* pdf

Revenue Recognition

This Standard deals with the bases for recognition of revenue in the ... Revenue recognition is mainly concerned with the timing of recognition ... http://www.mca21.gov.in/Ministry/notification/pdf/AS_9.pdf
* pdf

AASB 118 “REVENUEâ€

The recognition criteria for revenue from the sale of goods in AASB 118 para 14 ... contrast, the revenue recognition criteria in existing AAS 15 para 6.1 ... http://www.treasury.act.gov.au/accounting/download/IAS_01n.pdf
* pdf

A shifting software revenue recognition landscape?*

software revenue recognition rules may conflict with IFRS. ... adopting IFRS may require a reconsideration of revenue recognition policies and practices ... http://www.pwc.com/en_GX/gx/technology/pdf/shiftingsoftware.pdf
* pdf

How Choice of Incoterms Affects Revenue Recognition

affect the all-important question of revenue recognition? ... Let's now apply what we've seen to revenue recognition under Incoterms for publicly traded ... http://www.buyusa.gov/southcarolina/207.pdf
* pdf

Revenue Recognition — A European Contribution

The joint IASB and FASB project on revenue recognition. 1.11-1.16 .... which to address revenue recognition issues in a consistent way. Paragraph 1.26 ... http://www.iasplus.com/efrag/0707revenuedp.pdf
* pdf

IAS Plus Update.

Discussion paper proposes new basis for revenue recognition ... result in significant changes to revenue recognition for some entities. ... http://www.iasplus.com/iasplus/0901revenue.pdf
* pdf

Faster Revenue Recognition? Not so fast.

Is this the right time to early adopt the new revenue recognition rules? ... components as they are delivered (assuming revenue recognition requirements ... http://www.deloitte.com/assets/Dcom-UnitedStates/Local Assets/Documents/us_consulting_FasterRevenueRecognition_031210.pdf
* pdf

Revenue Recognition Convergence between IFRS and US GAAP

count; over 100 standards on revenue recognition have been required under. US GAAP. ... Can we blame the marketeers for confusion about revenue recognition? ... http://www.deloitte.com/assets/Dcom-Ireland/Local Assets/Documents/ie_AccountancyIreland_RevenueRecognition_0609.pdf
* pdf

12. IAS 18 – Revenue Recognition 12.1. General

evolved from improper revenue recognition in connection with aggressive ... IAS 18 establishes two general criteria for recognition of revenue: ... http://www.springerlink.com/index/g766565244863u25.pdf
* pdf

The conceptual principles of revenue recognition under IFRS are ...

may result ina delay in revenue recognition till the goods reach the buyer. Free on road (FOR) : ... revenue recognition (i.e.. the date when Ihe seller ... https://www.in.kpmg.com/Securedata/ifRS_Institute/Files/Revenue recognition.pdf
* pdf

Overview Top Accounting Issues Revenue recognition

Revenue recognition. Under IFRS, revenue recognition is based mainly on a single ... specific guidance on revenue recognition for software- ... https://www.in.kpmg.com/securedata/ifrs_Institute/Files/IFRS_IT.pdf
* pdf

Financial Accounting Series

Preliminary Views on Revenue Recognition in Contracts with Customers ..... S30 In their joint project on revenue recognition, the Boards have considered a ... http://www.fasb.org/DP_Revenue_Recognition.pdf
* pdf

To: Board Members From: Revenue Recognition Team Subject: Minutes ...

23 Apr 2004 ... Topic: Revenue Recognition—Defining Revenues and Other Components of .... production activities would qualify for revenue recognition absent ... http://www.fasb.org/jsp/FASB/Page/04-23-04_rev_rec.pdf
* pdf

Revenue recognition in insurance contracts

cancellation does not lead to the recognition of a net asset at contract inception, nor does it lead to early recognition of revenue. ... http://www.ey.com/Publication/vwLUAssets/IFRS_Revenue_recognition_in_Insurance_contracts/$FILE/IFRS_Revenue_recognition_in_Insurance_contracts.pdf
* pdf

Revenue recognition project

entitled Preliminary Views on Revenue Recognition in Contracts ... joint revenue recognition project. The Discussion Paper sought ... http://www.ey.com/Publication/vwLUAssets/revenue-recog-proj-June09/$FILE/Revenue_recognition_project_june09.pdf
* pdf

Revenue Recognition — A European Contribution

The joint IASB and FASB project on revenue recognition. 1.11-1.16 ..... 1.20 The paper examines revenue recognition from first principles, with the aim of ... http://www.frc.org.uk/images/uploaded/documents/PAAinE DP on Revenue Recognition.pdf
* pdf

Accounting Policy Update: Revenue recognition change for multiple ...

24 Sep 2009 ... recognition of revenue for many multiple deliverable ... 00-21 were required to defer the recognition of some or all of the revenue ... http://www2.goldmansachs.com/ideas/global-markets-institute/featured-research/revenue-recognition-doc.pdf
* pdf

Revenue Recognition

Revenue recognition remains one of the thorniest ... The sales force as the frontline in revenue recognition. Break. 2:45 – 3:00 PM. IfRS vs. ... http://www.cpeonline.com/conf/revenue/2010 RevRec Homepage Print.pdf
* pdf

Revenue Recognition Policy Guidelines

In support of the Revenue Recognition Policy this guideline relates to the ... For purposes of revenue recognition, contributions include contributions ... http://www.usask.ca/university_secretary/policies/pdf/Guidelines-for-Revenue-recognition-policy.pdf
* pdf

Revenue Recognition

All other restricted miscellaneous income is recorded as revenue of the appropriate restricted fund. Guidelines. Guidelines for the Revenue Recognition ... http://www.usask.ca/university_secretary/university_secretary/pdf/www/university_secretary/policies/operations/Revenue-Recognition-Policy.pdf
* pdf

GEFIU PAAinE Discussion Paper on Revenue Recognition – Effects on ...

The “Revenue Recognition Project†is a joint project of IASB and FASB that was ... revenue recognition than application of approach A. This approach is ... http://www.efrag.org/files/ProjectDocuments/PAAinE Revenue Recognition/CL01 - PAAinE Revenue Recognition DP1 GEFIU (Chemistry).pdf
* pdf

Comments on PAAinE Discussion Paper on Revenue Recognition

currently using a continuous activity approach to revenue recognition to apply it ... conceptual issues involved in revenue recognition, we believe that its ... http://www.efrag.org/files/ProjectDocuments/PAAinE Revenue Recognition/CL13 - PAAinE Revenue Recognition DP1 SwissHoldings.pdf
* pdf

Revenue Recognition: Does Your Company Have It Right?

revenue recognition and reporting activities are not automated within Financial/ERP ... realize the need for consistent, reliable revenue recognition, ... http://www.knowledgeleader.com/KnowledgeLeader/Content.nsf/dce93ca8c1f384d6862571420036f06c/2b44ffe214be94e3882576dc005b98c1/$FILE/Revenue Recognition Does Your Company Have It Right.pdf
* pdf

Taleo Announces Completion of Revenue Recognition Review

23 Mar 2009 ... completed the review of its revenue recognition practices. As a result of this review, the Company will restate certain previously ... http://files.shareholder.com/downloads/TLEO/0x0x307354/70895e5c-f699-4b04-90d7-934bd7c3c7ab/TLEO_News_2009_3_23_General_Releases.pdf
* pdf

Websense to Revise OEM Royalty Revenue Recognition Policy

15 Sep 2009 ... its revenue recognition policy relating to its original equipment manufacturer (OEM) arrangements. The change affects the timing of royalty ... http://files.shareholder.com/downloads/WBSN/0x0x319258/ef605ee6-dbbf-4aa5-bd74-704eacb07d59/WBSN_News_2009_9_15_General.pdf
* pdf

15.514 Summer 2003 SESSION 4 REVENUE RECOGNITION AND ACCOUNTS ...

Discuss the criteria for revenue recognition under accrual accounting: a firm recognizes revenue when it is deemed to be a) earned and b) collectible. ... http://ocw.mit.edu/NR/rdonlyres/Sloan-School-of-Management/15-514Financial-and-Managerial-AccountingSummer2003/D750BA1F-C8CF-46E7-9379-083A6C57ED15/0/lec4overview.pdf
* pdf

Discussion Paper – Preliminary Views on Revenue Recognition in ...

11 Jun 2009 ... principles of the revenue recognition model based on changes in contract assets and liabilities. As noted in the paper, there ... http://www.cga-canada.org/en-ca/ExposureDraftResponses/ca_exd_2009-06-11_iasb.pdf
* pdf

REVENUE RECOGNITION DEVELOPMENTS: IMPACT ON BIOPHARMA COMPANIES IN ...

Revenue recognition continues to be a point of contention in the ... and incentivized structure of arrangements, recognition of revenue remains ... http://www.amper.com/pdf/Revenue-Recognition-Life-Sciences-0110.pdf
* pdf

Revenue Recognition Subtleties & Pitfalls for Technology Companies

The accounting guidance surrounding revenue recognition is high- ly complex and requires diligent and careful analysis. The subtleties ... http://www.amper.com/publications/specialpublications/Revenue_Rec_Subtleties.pdf
* pdf

DP Revenue Recognition 6.18.09

18 Jun 2009 ... Discussion Paper: Preliminary Views on Revenue Recognition in Contracts ... decisions about the timing of revenue recognition; and ... http://www.gt.com/staticfiles/GTCom/files/GT Thinking/CommentLetters/International_Accounting_Comments/2009/DP Revenue Recognition_6.18.09.pdf
* pdf

Revenue Recognition Policy Change Application

The Revenue Recognition Study is filed with this Application. ...... 1. to change its accounting policy for revenue recognition for regulatory purposes to ... http://n225h099.pub.nf.ca/np2006revenue/files/applic/NP2006RevenuePolicyApplication.pdf
* pdf

Revenue Recognition — A European Contribution

The joint IASB and FASB project on revenue recognition. 1.11-1.16 .... on revenue recognition and measurement. The objective of the project is to develop a ... http://www.minefe.gouv.fr/directions_services/CNCompta/rapports_etudes/PAAinE_DP_on_revenue_recognition.pdf
* pdf

Forensic Accounting Technical Notes: Revenue Recognition Control ...

Revenue recognition errors or irregularities account for over 70% of the allegations of ... internal control surrounding the revenue recognition process. ... http://10b5.pwc.com/PDF/REVENUE RECOGNITION CONTROL STRUCTURES.PDF
* pdf

Title: SAP SD with Revenue Recognition Skills: SAP SD + Expertise ...

SAP SD Subject Matter Expert with expertise working with Revenue Recognition. Candidate MUST have Principal level experience in Revenue Recognition to work ... http://www.jaypar.com/notices/SAP SD with Revenue Recognition.pdf
* pdf

Impact of the IASB's revenue recognition proposals on upstream oil ...

The current revenue recognition principles under IFRS ... guidance on revenue recognition, but several other standards also address revenue ... http://www.eoy-award.com/Publication/vwLUAssets/Exploring_IFRS_-_June_2009/$FILE/EY_Exploring_IFRS_-_June_2009.pdf
* pdf

Revenue recognition project – preliminary IFRS views Appendix E ...

3 The revenue recognition Discussion Paper states that costs incurred in obtaining a contract are recognised as an expense unless they ... http://www.eoy-award.com/Publication/vwLUAssets/App_C/$FILE/Appendix_C_Insurance.pdf
* pdf

REVENUE RECOGNITION IN LICENSING AND SERVICES DEALS

extensive guidance for software revenue recognition in SOP 97-2 (and the ..... revenue recognition for deals that are close to the end of a reporting period ... http://www.kemplittle.com/PDFs/Article_RevRecInLicensingAndServicesDeals.pdf?SESSIONFRONT=45dbc87bab9abf2fcb68cea011325b39
* pdf

Accounting Policy - Revenue Recognition

This Policy is applied in accounting for the recognition of revenue ... Revenue recognition based on contracts to provide services require income to be ... http://www.policy.unsw.edu.au/policy/accountingpolicy15.pdf
* pdf

UITF abstract 40 Revenue recognition and service contracts

Revenue recognition and service contracts. (Issued 10 March 2005). Background. Since the ASB issued Application Note G: Revenue Recognition, as an Amendment ... http://www.frc-pob.org.uk/images/uploaded/documents/UITF 40.pdf
* pdf

Strategic Revenue Recognition to Achieve Earnings Benchmarks

revenue recognition, accounts receivable and deferred revenue, ... Revenue recognition is one of the most important financial reporting issues facing ... http://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID1083886_code338597.pdf?abstractid=885368
* pdf

Do Firms Use Flexibility in Revenue-Recognition Rules to Convey ...

findings suggest that at least in this instance, firms used the flexibility in revenue-recognition rules to convey value-relevant information and not to ... http://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID1266232_code375681.pdf?abstractid=1078584&mirid=1
* pdf

Project: Revenue Recognition

19 Jun 2009 ... Project: Revenue Recognition. Reference Number: 1660-100. Preliminary Views on Revenue Recognition in Contracts with Customers ... http://www2.lse.ac.uk/accounting/facultyAndStaff/profiles/FASB IASB Views RMV.pdf
* pdf

Revenue is usually the larg-

Important Pronouncements Containing topics on Revenue Recognition. Pronouncement ... Revenue Recognition in Financial Statements (Dec 1999 Su- ... http://www.icai.org/resource_file/102531414-1424.pdf
* pdf

Revenue Recognition Contents

This Statement deals with the bases for recognition of revenue in the ... Revenue recognition is mainly concerned with the timing of recognition ... http://www.icai.org/resource_file/251as9new.pdf
* pdf

MHMMessenger

23 Sep 2009 ... FASB Enacts Significant Changes in Revenue Recognition Guidance ... SOP 97-2 is the primary revenue recognition guidance for ... http://www.mhm-pc.com/pdfs/Messenger 12-09_FASB Enacts Significant Changes in Revenue Recognition Guidance.pdf

Categories: docs