Wiley Revenue Recognition
Rules and Scenarios
Revenue is one of the most important figures to both preparersand users of financial statements—and is one of the mostdifficult to get right.
Now in a Second Edition, Wiley Revenue Recognitionhelps you confidently navigate and address the uncertainties inthis intricate area of accounting. Accounting expert Steven Braggprovides not only a detailed view of the current accounting rulesand regulations pertaining to revenue recognition, but alsodescribes the exact sources of this information, how a company'streatment of revenue recognition is to be disclosed alongside thefinancial statements, and what policies, procedures, and controlscan be used to enforce it in a consistent manner.
Filled with new examples and disclosures throughout, thisinvaluable guide features cutting-edge coverage of:
SEC Staff Accounting Bulletin 104, EITF 07-6, IAS 18, SIC 31,IFRIC 12,13, and 15
The concepts of sale recognition when collection isuncertain
When the right of product return exists
The new GAAP Codification references
Expanded coverage of IFRS and SEC reporting issues
Complying with Sarbanes-Oxley by revealing key controls overrevenue recognition
All aspects of revenue recognition, including control systems,supported by extensive examples
The most complex revenue recognition concepts
Descriptions of control points throughout the book
Revenue recognition for various industries, includingfranchising, construction, motion pictures, not-for-profits, realestate, recording and music, services, and software
Wiley Revenue Recognition is a thorough introduction toevery aspect of revenue recognition—how to account for it,report it, and set up systems and controls to ensure that the rulesare properly followed. With practicable, workable advice, thisauthoritative guide will assist you in consistently recognizingrevenue in the correct amounts, at the right time, and inaccordance with generally accepted accounting principles.
216 pages; ISBN 9780470640630
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Title: Wiley Revenue Recognition
Author: Steven M. Bragg
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