000			03790nam a2200613 a 4500
001			ebr10690480
003			CaPaEBR
005			20180830115321.0
006			m eo d
007			cr cn |||m|||a
008			130429s2013 nyu foab 001 0 eng d
020			_a9781606495957 (electronic bk.)
020			_z9781606495940 (pbk.)
040			_aCaBNVSL _cCaBNVSL _dCaBNVSL
035			_a(OCoLC)841243475
050		4	_aHF5681.R5 _bB457 2013
082	0	4	_a657.48 _223
100	1		_aBeil, Frank J.
245	1	0	_aRevenue recognition _h[electronic resource] : _bprinciples and practices / _cFrank J. Beil.
250			_a1st ed.
260			_a[New York, N.Y.] (222 East 46th Street, New York, NY 10017) : _bBusiness Expert Press, _c2013.
300			_a1 electronic text (x, 149 p.) : _bdigital file.
490	1		_aFinancial accounting and auditing collection, _x2151-2817
500			_aPart of: 2013 digital library.
504			_aIncludes bibliographical references (p. 143-144) and index.
505	0		_aExamples 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		_aAccess restricted to authorized users and institutions.
520	3		_aRevenue 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			_aAlso available in print.
538			_aMode of access: World Wide Web.
538			_aSystem requirements: Adobe Acrobat reader.
588			_aTitle from PDF t.p. (viewed on April 29, 2013).
650		0	_aRevenue _xAccounting.
653			_aarrangements
653			_afixed or determinable
653			_astand-alone value
653			_adeliverables
653			_avariable consideration
653			_aperformance obligations
653			_arights of return
653			_aperformance models
653			_acustomer acceptance
653			_aallocation
653			_amultiple element arrangement
653			_arevenue recognition
653			_acompleted performance
653			_aproportional performance
653			_aproduct revenue
653			_aservice revenue
653			_acontracts with customers
776	0	8	_iPrint version: _z9781606495940
830		0	_a2013 digital library.
830		0	_aFinancial accounting and auditing collection. _x2151-2817
856	4	0	_uhttp://site.ebrary.com/lib/daystar/Doc?id=10690480 _zAn electronic book accessible through the World Wide Web; click to view
999			_c197556 _d197556