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Name: Wiley Revenue Recognition: Rules and Scenarios. 2nd ed.
Author: Bragg, Steven M.
ISBN: 978-0-470-61948-3

Wiley Revenue Recognition: Rules and Scenarios. 2nd ed.

・ISBN 978-0-470-61948-3 paper

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著者・編者	Bragg, Steven M.,
出版社	(Wiley, US)
出版年月	2010
ページ数	204 pp.
言語	ENG
ニュース番号	＜000-87726＞

解説

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, real estate sales, and revenue recognition from franchising operations. EITF is covered, plus examples of revenue disclosures and descriptions of control points throughout. The book flow charts the most complex revenue recognition concepts for easier understanding.