Revenue recognition收入确认

出版时间：2007-4  出版社：John Wiley & Sons Inc  作者：Bragg, Steven M.  页数：183  

内容概要

The most practical， authoritative guide to every aspect of revenue recognition—including Sarbanes-Oxley　　Revenue recognition is one of the most important—and one of the most difficult—figures for both preparers and users of financial statements。 Wiley Revenue Recognition helps you confidently navigate and address the uncertainties in this intricate area of accounting。 Accounting expert Steven Bragg provides not only a detailed view of the current accounting rules and regulations pertaining to revenue recognition，but also describes the exact sources of this information， how a company’s treatment of revenue recognition is to be disclosed alongside the financial statements，and what policies，procedures， and controls can be used to enforce it in a consistent manner。 Addressing revenue recognition from every angle with extensive supporting examples， this invaluable guide：Shows how to comply with Sarbanes-Oxley by revealing key controls over revenue recognition。 　　Applies revenue recognition concepts to multiple examples on every topic Explores all aspects of revenue recognition， including control systems， supported by extensive examples。 　　Illustrates the most complex revenue recognition concepts for easier reader comprehension。 　　Provides descriptions of control points throughout the book 　　Addresses revenue recognition for various industries，including franchising，construction，motion pictures，not-for-profits， real estate，recording and music，services，and software 　　Because revenue recognition rules vary both by type of transaction as well as by industry，the chapters of Wiley Revenue Recognition are clustered into transaction-related revenue recognition rules， and then into industry-related revenue recognition rules。In addition，there is coverage of： 　　Long-term construction contracts 　　Service revenues 　　Real estate sales 　　Revenue recognition from franchising operations 　　　　Examples of revenue disclosures 　　Wiley Revenue Recognition is a thorough introduction to every aspect of revenue recognition—how to account for it，report it，and set up systems and controls to ensure that the rules are properly followed。With practicable，workable advice，this authoritative guide will assist you in consistently recognizing revenue in the correct amounts，at the right time，and in accordance with generally accepted accounting principles。

书籍目录

Chapter Title  Revenue Recognition General Principles and Systems　Revenue Recognition when Collection Is Uncertain　Revenue Recognition when Right of Return Exists　Revenue Recognition for Multiple Deliverables　Revenue Recognition in Franchising　Revenue Recognition for Long—Term Construction Contracts　Revenue Recognition for Motion Pictures　Revenue Recognition for Not．for Profits　Revenue Recognition Oil Real Estate Sales　　Revenue Recognition for Recording and Music　Revenue Recognition for Services　Revenue Recognition for Software　　Other Revenue Recognition Accounting Topics　The Future of Revenue RecognitionIndex