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20 Resources for

accounting and revenue recognition

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BNET Business Dictionary

Accounting: a generic term for all the activities conducted by accountants, for example, bookkeeping and financial accounting. Accounting involves the classification and recording of monetary transactions; the presentation and interpretation of...; Accounting definition on BNET »

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Semitool Announces Fourth Quarter and Fiscal Year 2001 Results; Transitions Revenue Recognition Method to SEC Staff Accounting Bulletin 101: Business Editors; Tags: accounting, revenue recognition, SEC; Research articles 2001-10-31
Mattson Technology, Inc. Announces Record Fourth Quarter and Year End 2000 Financial Results; Discusses the Effect of Adoption of SAB 101: Business Editors FREMONT, Calif.--BUSINESS WIRE--Jan. 31, 2001--Mattson Technology, Inc. (NASDAQ: MTSN), a leading supplier of advanced process equipment used to manufacture semiconductors, today is reporting record financial results for the quarter and year ended December 31, 2000, and its transition from the Company's...; Tags: accounting, Company, income, net income, revenue, revenue recognition, sales; Research articles 2001-01-31
Warrantech and SEC Resolve Accounting Issues; SEC Reconsiders Its Position On Warrantech's Revenue Recognition Policy Concerning Dealer - Obligor Service Contracts: STAMFORD, Conn.--BUSINESS WIRE--Nov. 22, 1999--; Tags: accounting, revenue recognition, SEC; Research articles 1999-11-22
Financial Statement Fraud, Integrity of Financial Information Continue to Be Front-Burner Issues: Last year's financial failures highlighted some of the more egregious examples of corporate fraud. But they also brought to mind another concern: aggressive accounting. The entrepreneurial spirit of many fast-growing companies of the 1990s led some of them to use aggressive accounting, but in some cases, these methods clearly crossed...; Tags: Accounting, Financial, Financial Statement, AICPA, Fraud, Revenue Recognition, Operational Accounting, Financial Accounting, Financial Services, Finance; White papers 2003-02-06
Financial Statement Fraud, Integrity of Financial Information Continue to Be Front-Burner Issues: Last year's financial failures highlighted some of the more egregious examples of corporate fraud. However, they also brought to mind another concern: aggressive accounting. The entrepreneurial spirit of many fast-growing companies of the 1990s led some of them to use aggressive accounting, but in some cases, these methods clearly crossed...; Tags: Accounting, Financial, Financial Statement, AICPA, Fraud, Revenue Recognition, Operational Accounting, Financial Accounting, Financial Services, Finance; White papers 2003-02-06

SOP Issued on Software Revenue Recognition: The Accounting Standards Executive Committee has issued a statement of position on software revenue recognition that supersedes SOP 91-1. SOP 97-2 (No. 014897CLB11) is effective for transactions entered into in fiscal years beginning after Dec. 15, 1997.The SOP, which provides guidance on applying GAAP in recognizing revenue on software transactions,...; Tags: Software, Accounting, Accounting Standards Executive Committee, Tools & Techniques, Revenue Recognition, Operational Accounting, GAAP, Financial Services, Management, Finance, Financial Accounting; White papers 2002-10-04
Accounting: Subtle Issues in Revenue Recognition: In recent years, concerns related to the recognition of revenue in accordance with GAAP have risen in significance. Not only the fraudulent acts of recording revenue improperly through sham transactions, but subtler practices, such as recognizing revenue before it is earned, have drawn more intense regulatory scrutiny. GAAP for revenue...; Tags: Revenue, Accounting, Revenue Recognition, Operational Accounting, Financial Services, Finance; White papers 2001-03-01
Recognizing Revenue Tricks: The article discusses that though most companies are honest, investors should actively look for book-cooking clues, especially in the area of revenue recognition. The best place to start is the cash flow statement. Companies like Enron, WorldCom are in big trouble not just because of their accounting irregularities, but also...; Tags: Revenue, Accounting, Motley Fool, Revenue Recognition, Operational Accounting, Financial Services, Finance; White papers 2003-06-27
Revenue Recognition In A Multiperiod Agency Setting: The principles that govern the recognition of revenues and expenses are the key determinants of the properties of accrual accounting information. This paper studies the revenue recognition question from a stewardship perspective. Our results show that it is optimal to carry products at their historical costs until revenues are realised....; Tags: Revenue, Accounting, Agency, Accrual, Operational Accounting, Revenue Recognition, Financial Services, Investment, Finance; White papers 2000-06-01
Revenue Recognition In A Multiperiod Agency Setting: From the executive summary: ‘The paper examines how various revenue recognition rules affect the incentive properties of accounting information in a stewardship setting. The analysis presented in the paper demonstrates that if revenues are recognized according to the realization principle, a single performance measure based on aggregated accounting information can...; Tags: Revenue, Incentive, Accounting, Agency, Revenue Recognition, Operational Accounting, Sales Force Management, Financial Services, Finance, Sales; White papers 2003-01-01
Revenue Recognition: Now, Later Or Never?: From the executive summary: ‘The issues that bear upon the details of how, when and in what amount revenue should be recognized are broad and extremely deep. When it comes to identifying transactions where revenue recognition exists, there are plenty of issues and rules governing the proper accounting treatment auditors...; Tags: Revenue, Accounting, Revenue Recognition, Operational Accounting, Financial Services, Finance; White papers 2003-09-01
Revenue Recognition, Reporting Discretion And Aggregation In Contracting: From the executive summary: ‘The paper uses a two period principal-agent model to compare the value of financial statement information in contracting under two accounting standards: Market Value MV and Historical Cost HC. HC and MV accountings differ because the manager may report discretionary income under MV but not under...; Tags: Revenue, Accounting, Financial Statement, Columbia University, Income, Operational Accounting, Financial Statements, Revenue Recognition, Financial Planning, Financial Accounting, Financial Services, Finance; White papers 2002-10-01
Revenue Recognition and IT Supply Contracts: A major change has occurred in the way revenue can be recognized by companies in the UK for accounting periods ending on or after 23 December 2003. Due to the complexity of many IT supply contracts, the way in which IT suppliers can recognize revenue under their customer contracts for...; Tags: P&L, Revenue, Accounting, Information Technology, Shaw Pittman, Operational Accounting, Revenue Recognition, Finance, Financial Services; White papers 2004-02-01
The Effects of Limiting Accounting Discretion on the Informativeness of Financial Statements: Evidence From Software Revenue Recognition: This paper examines the effects on the informativeness of software companies' financial statements of limiting the amount of discretion with respect to software revenue recognition following the issuance of Statement of Position 91-1 in 1992. The requirement that companies adopt SOP 91-1 by restating earnings for prior periods allows to...; Tags: Software, Accounting, Financial, Stanford University, Financial Statement, Discretion, Revenue Recognition, Financial Statements, Operational Accounting, Financial Accounting, Financial Planning, Tools & Techniques, Financial Services, Finance, Management; White papers 2001-01-01
Fundamental Revenue Recognition Principle: This paper in general provides an insight to the Fundamental Revenue Recognition Principle. A reporting entity should recognize revenues in the accounting period in which they arise and measure them at their fair value on the date that they arise if it can determine both their occurrence and measurement with...; Tags: Revenue, Accounting, Financial Accounting Standards Board, Revenue Recognition, Operational Accounting, Financial Accounting, Financial Services, Finance; White papers 2004-03-24
Revenue Recognition and Valuation of Work in Progress: Guidance Issued by the Accounting Standards Board: On 10 March 2005 the Urgent Issues Task Force UITF of the Accounting Standards Board ASB of UK issued UITF Abstract 40 which provides clarification as to how professional firms should recognize revenue arising from contracts for services. The abstract is far more prescriptive than the draft issued on 30...; Tags: Revenue, Accounting, Valuation, Board, Standards, Horwath Clark Whitehill, Revenue Recognition, Operational Accounting, Financial Services, Finance; White papers 2005-03-01
Exporters Get a Lesson in Revenue Recognition: In the wake of the passage of Sarbanes-Oxley, exporters are faced with new accounting complexities. In particular, the legislation raises the issue of when exporters may recognize revenue for goods shipped to another party. For exporters looking to recognize their sale of goods at point of export, an insurance policy...; Tags: Revenue, Goods, Accounting, Aon Corp., Revenue Recognition, Operational Accounting, Insurance, Financial Planning, Sarbanes-Oxley, Financial Services, Finance, Business Operations, Corporate Insurance, Regulations, Government, Financial Accounting; White papers 2005-06-17
Revenue Recognition and Financial Compliance for Project Management: Government mandated financial compliance requirements, such as Sarbanes-Oxley SOX, are driving large investments in corporate accounting infrastructure, SOX Ethics Program Training, and Business Process Management BPM initiatives. Finance Management is driving corporate-wide changes that also must train and work closely with their front-line Sales and Project Management organizations to ensure...; Tags: Revenue, Accounting, Financial, Sarbanes-Oxley Act, Compliance, Forest Technologies, Finance Management, Sarbanes-Oxley, Regulatory Compliance, Regulations, Operational Accounting, Revenue Recognition, Project Management, Financial Accounting, Government, Finance, Human Resources, Policies And Procedures, Financial Services, It Operations, It service Management; White papers 2005-06-07
Setting Revenue Recognition Standards: Global accounting standard setters are moving closer to crafting one set of comprehensive guidelines for how and when companies should report revenue, and have set the end of this year as a target date for publishing a draft, according to Reuters. The proposals being discussed between the Financial Accounting Standards...; Tags: Revenue, Accounting, CFO Publishing Corp., Financial Accounting Standards Board, Standards, Operational Accounting, Revenue Recognition, Quality, Financial Accounting, Finance, Financial Services, Business Operations; White papers 2004-05-17
Aon Corporation Q1 2009 Earnings Call Transcript: Question-and-Answer SessionOperator Operator Instructions. Our first question is from the line of Keith Walsh - Citi. Keith Walsh - Citi Greg, first on reinsurance, I personally was expecting higher organic revenue there with the pricing chatter that we would be hearing out there in the industry, maybe if you...; Tags: Revenue, Accounting, Aon Corp., Call Transcript, Earnings, Pricing Strategy, Pricing, Revenue Recognition, Operational Accounting, Marketing Research, Marketing, Financial Services, Finance, Seeking Alpha; Earnings calls 2009-05-01