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Revenue Recognition Implementation Guide Guidance for CPAs and Construction Companies Sponsored by Page 2 Welcome from Carl Oliveri, Revenue Recognition Task Force Chair…

Slide 1 Week 5 Revenue Recognition and Receivables Slide 2 Revenue Recognition Revenue recognition refers to the recording of revenue by a company GAAP has two revenue recognition…

Revenue recognition Resource guide for business services plantemorancom Revenue recognition 2 1 Plante Moran Contents Are you ready for principles-based 2 revenue recognition…

1. Chapter 18: Revenue Recognition 2. Issues Largest single source of public company FS restatements Required to be considered fraud risk under SAS #99 Can occur in any industry…

Revenue Recognition The higher the quality of financial reporting, the more useful the information will be for business decision making. Qualitative as well as quantitative…

1. Measurement of Revenue 2. Issues covered• Deciding the timing of revenue• Measuring the amount of revenue in aparticular period• Measuring expenses related to revenuerecognized…

1. Chapter 18: Revenue Recognition 2. Issues Largest single source of public company FS restatements Required to be considered fraud risk under SAS #99 Can occur in any industry…

Revenue Recognition Sale of goods and services (AS-9) and Construction contracts (AS-7) WIP Contents ⢠Revenue recognition â Definition of revenue â Measurement â Recognition…

Guidance 1812 Revenue Recognition Date Issued/Date of last review: August 2010 Literature: ISA 500, ISA 240, DAAM 2815 Effective date of literature: ISA 500 (periods starting…

REVENUE RECOGNITION Accounting Day 2008 Wayne R. Pinnell Managing Partner Haskell & White LLP May 12, 2008 The Value of Experience Revenue Recognition Revenue Recognition…

Title of presentation.Little guidance on multiple-element contracts Præsentationsfooter Somewhat based on matching Little guidance on new sophisticated transactions

KELOMPOK 5 7F REGULER PREVIEW Revenue mencerminkan operasi perusahaan di masa lalu dan digunakan untuk memprediksi kinerja masa depan Model bisnis berbeda  beda pengukuran…

Slide 1 IFRS 15 â Revenue from contracts with customers June 2014 www.pwc.com NOTE: This presentation is a summary of IFRS 15 and does not discuss all matters that might…

Revenue Recognition UAA ACCT 650 Seminar in Executive Uses of Accounting Dr. Fred Barbee Marketing the product Receiving customersâ order Negotiating and signing production…

REVENUE RECOGNITION Accounting Day 2009 Wayne R. Pinnell Managing Partner Haskell & White LLP May 18, 2009 The Value of Experience Revenue Recognition Revenue Recognition…

Revenue Recognition Revenue Recognition Current Developments Developed and presented by Samuel A. Monastra, CPA SAMUEL A. MONASTRA, CPA Mr. Monastra is a Director with McGladrey,…

Financial Accounting and Accounting StandardsChapter 18-* Learning Objectives Describe accounting issues for revenue recognition at point of sale. Apply the percentage-of-completion

Spring Garden Powerpoint Templates Revenue & Recognition Ridhollah Muhammad A. Monica Putri S. Reny Suwondo Yudi Dwiprasanto Powerpoint Templates Page ‹#› Preview…

REVENUE RECOGNITION Accounting Day 2009 Wayne R. Pinnell Managing Partner Haskell & White LLP May 18, 2009 The Value of Experience Revenue Recognition Revenue Recognition…