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Wiley Revenue Recognition

Rules and Scenarios

Wiley, J,
E-Book ( PDF mit Adobe DRM )
In Ihrem Land nicht verfügbar


The most practical, authoritative guide to every aspect of revenuerecognition-including Sarbanes-Oxley
Revenue recognition is one of the most important-and one of themost difficult-figures for both preparers and users of financialstatements. Wiley Revenue Recognition helps you confidentlynavigate and address the uncertainties in this intricate area ofaccounting. Accounting expert Steven Bragg provides not only adetailed view of the current accounting rules and regulationspertaining to revenue recognition, but also describes the exactsources of this information, how a company's treatment of revenuerecognition is to be disclosed alongside the financial statements,and what policies, procedures, and controls can be used to enforceit in a consistent manner.
Addressing revenue recognition from every angle with extensivesupporting examples, this invaluable guide:
* Shows how to comply with Sarbanes-Oxley by revealing key controlsover revenue recognition
* Applies revenue recognition concepts to multiple examples on everytopic
* Explores all aspects of revenue recognition, including controlsystems, supported by extensive examples
* Illustrates the most complex revenue recognition concepts foreasier reader comprehension
* Provides descriptions of control points throughout the book
* Addresses revenue recognition for various industries, includingfranchising, construction, motion pictures, not-for-profits, realestate, recording and music, services, and software
Because revenue recognition rules vary both by type of transactionas well as by industry, the chapters of Wiley Revenue Recognitionare clustered into transaction-related revenue recognition rules,and then into industry-related revenue recognition rules. Inaddition, there is coverage of:
* Long-term construction contracts
* Service revenues
* Real estate sales
* Revenue recognition from franchising operations
* Examples of revenue disclosures
Wiley Revenue Recognition is a thorough introduction to everyaspect of revenue recognition-how to account for it, report it, andset up systems and controls to ensure that the rules are properlyfollowed. With practicable, workable advice, this authoritativeguide will assist you in consistently recognizing revenue in thecorrect amounts, at the right time, and in accordance withgenerally accepted accounting principles.


Titel: Wiley Revenue Recognition
Autoren/Herausgeber: Steven M. Bragg
Ausgabe: 1. Auflage

ISBN/EAN: 9780470140314

Seitenzahl: 304
Produktform: E-Book
Sprache: Englisch

Steven M. Bragg, CPA, CMA, CIA, CPIM, has been the chief financial officer or controller of four companies, as well as a consulting manager at Ernst & Young and auditor at Deloitte & Touche. He received a master's degree in finance from Bentley College, an MBA from Babson College, and a bachelor's degree in Economics from the University of Maine. He has been the two-time president of the Colorado Mountain Club, is an avid alpine skier and mountain biker, and is a certified master diver. Mr. Bragg resides in Centennial, Colorado. He is also the author of Accounting Best Practices and Design and Maintenance of Accounting Manuals, both published by Wiley.

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