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.
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STEVEN M. BRAGG, CPA, has been the chief financial officer or controller of four companies, as well as a consulting manager at Ernst & Young and auditor at Deloitte. He is the author of over thirty books primarily targeted toward controllers and their needs. 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.
Now fully revised and updated the most practical, authoritative guide to every aspect of revenue recognition
Revenue is one of the most important figures to both preparers and users of financial statements and is one of the most difficult to get right.
Now in a Second Edition, Wiley Revenue Recognition helps you confidently navigate and address the uncertainties in this intricate area of accounting. Accounting expert Steven Bragg provides not only a detailed view of the current accounting rules and regulations pertaining to revenue recognition, but also describes the exact sources of this information, how a company′s treatment of revenue recognition is to be disclosed alongside the financial statements, and what policies, procedures, and controls can be used to enforce it in a consistent manner.
Filled with new examples and disclosures throughout, this invaluable 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 is uncertain
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 over revenue 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, including franchising, construction, motion pictures, not–for–profits, real estate, recording and music, services, and software
Wiley Revenue Recognition is a thorough introduction to every aspect of revenue recognition how to account for it, report it, and set up systems and controls to ensure that the rules are properly followed. With practicable, workable advice, this authoritative guide will assist you in consistently recognizing revenue in the correct amounts, at the right time, and in accordance with generally accepted accounting principles.
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