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.
- ISBN10 0470619481
- ISBN13 9780470619483
- Publish Date 2 July 2010 (first published 1 January 2007)
- Publish Status Out of Print
- Out of Print 29 March 2017
- Publish Country GB
- Publisher John Wiley and Sons Ltd
- Imprint John Wiley & Sons Ltd
- Edition 2nd Revised edition
- Format Paperback
- Pages 216
- Language English