Revenue recognition (Record no. 197556)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 03790nam a2200613 a 4500 |
| 001 - CONTROL NUMBER | |
| control field | ebr10690480 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | CaPaEBR |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20180830115321.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
| fixed length control field | m eo d |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr cn |||m|||a |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 130429s2013 nyu foab 001 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781606495957 (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9781606495940 (pbk.) |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | CaBNVSL |
| Transcribing agency | CaBNVSL |
| Modifying agency | CaBNVSL |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (OCoLC)841243475 |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HF5681.R5 |
| Item number | B457 2013 |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 657.48 |
| Edition number | 23 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Beil, Frank J. |
| 245 10 - TITLE STATEMENT | |
| Title | Revenue recognition |
| Medium | [electronic resource] : |
| Remainder of title | principles and practices / |
| Statement of responsibility, etc. | Frank J. Beil. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 1st ed. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | [New York, N.Y.] (222 East 46th Street, New York, NY 10017) : |
| Name of publisher, distributor, etc. | Business Expert Press, |
| Date of publication, distribution, etc. | 2013. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 electronic text (x, 149 p.) : |
| Other physical details | digital file. |
| 490 1# - SERIES STATEMENT | |
| Series statement | Financial accounting and auditing collection, |
| International Standard Serial Number | 2151-2817 |
| 500 ## - GENERAL NOTE | |
| General note | Part of: 2013 digital library. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE | |
| Bibliography, etc. note | Includes bibliographical references (p. 143-144) and index. |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Examples 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. |
| 506 1# - RESTRICTIONS ON ACCESS NOTE | |
| Terms governing access | Access restricted to authorized users and institutions. |
| 520 3# - SUMMARY, ETC. | |
| Summary, etc. | Revenue 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." |
| 530 ## - ADDITIONAL PHYSICAL FORM AVAILABLE NOTE | |
| Additional physical form available note | Also available in print. |
| 538 ## - SYSTEM DETAILS NOTE | |
| System details note | Mode of access: World Wide Web. |
| 538 ## - SYSTEM DETAILS NOTE | |
| System details note | System requirements: Adobe Acrobat reader. |
| 588 ## - SOURCE OF DESCRIPTION NOTE | |
| Source of description note | Title from PDF t.p. (viewed on April 29, 2013). |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Revenue |
| General subdivision | Accounting. |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | arrangements |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | fixed or determinable |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | stand-alone value |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | deliverables |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | variable consideration |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | performance obligations |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | rights of return |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | performance models |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | customer acceptance |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | allocation |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | multiple element arrangement |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | revenue recognition |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | completed performance |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | proportional performance |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | product revenue |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | service revenue |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | contracts with customers |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Print version: |
| International Standard Book Number | 9781606495940 |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE | |
| Uniform title | 2013 digital library. |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE | |
| Uniform title | Financial accounting and auditing collection. |
| International Standard Serial Number | 2151-2817 |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="http://site.ebrary.com/lib/daystar/Doc?id=10690480">http://site.ebrary.com/lib/daystar/Doc?id=10690480</a> |
| Public note | An electronic book accessible through the World Wide Web; click to view |
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