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- planning the acquisition of funds to finance planned activities
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- Leveraging Revenue Management Solutions
- New solutions are emerging in the revenue management space that enable firms to better manage and influence revenue streams. CFOs are making financial accuracy a top priority. Concurrently, accounting regulations for revenue recognition have been changing, particularly in the technology/software sector. Ongoing Financial Accounting Standards Board FASB rulings that will...
- White papers 2002-12-01
- Issues Relating To The Recognition of Revenues And Liabilities
- Revenue usually is the largest single item in financial statements and studies indicate that revenue recognition is the single largest category of financial statement restatements. Consequently, issues involving revenue recognition are among the most important - and the most difficult - that standard setters and accountants face. This proposal discusses...
- White papers 2003-01-01
- 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...
- White papers 2002-10-01
- 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...
- White papers 2001-01-01
- 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...
- White papers 2005-06-17
- Defending Managed Earnings Cases by Understanding Revenue Recognition
- In sum, the consequences of improper revenue recognition in corporate financial statements can be catastrophic. Courts have found that corporate financial statements that improperly recognize revenue and fail to conform to GAAP constitute presumptively false and misleading statements and violate Rule 10b-5.14 But distinguishing what is permitted from what is...
- White papers 2004-07-09
- TAM Addresses SAB 101 Revenue Recognition Issues
- In December 1999, the SEC issued Staff Accounting Bulletin SAB 101, Revenue Recognition in Financial Statements, to provide guidance on revenue recognition for publicly traded companies. The paper offered a range of fact patterns with conclusions on the proper timing of revenue recognition for financial statement purposes. As a result...
- White papers 2003-07-01
- Revenue Recognition: A Perennial Problem
- With most companies having completed their first internal control attestation - and thus, with less demanding focus on Sarbanes-Oxley Section 404 at least in the short run - attention for many is shifting to revenue recognition. The topic is still a main priority for standard-setters and regulators, as well as...
- White papers 2005-07-01
- DTS, Inc. Q3 2008 Earnings Call Transcript
- Question-and-Answer Session Operator Thank you, sir. Operator Instructions. Our first question comes from the line of Ralph Schackart with William Blair & Company. Please go ahead. Ralph Schackart - William Blair & Company Good afternoon. The first one’s for Mel today. Mel, can you talk about the...
- Earnings calls 2008-11-11
- Schawk Inc. Q3 2008 (Qtr End 9/30/2008) Earnings Call Transcript
- Question-and-Answer Session Operator Thank you. Operator Instructions Your first question comes from Jamie Clement – Sidoti & Company, LLC. Jamie Clement – Sidoti & Company, LLC David, you know a lot of companies out there noticed a disruption in their business towards the end of September and...
- Earnings calls 2008-11-18
- Intuit F1Q09 (Qtr End 10/31/08) Earnings Call Transcript
- Question-and-Answer Session Operator Operator Instructions Our first question comes from Bryan Keane of Credit Suisse. Bryan Keane - Credit Suisse Good afternoon. I guess my first question is just looking at the second quarter guidance that you provided, it’s a little different than the street’s estimates. I think...
- Earnings calls 2008-11-19
Additional Resources
- Intuit F2Q06 (Qtr Ending Jan 31, 2006) Earnings Conference Call Transcript (INTU)
- Earnings Call Excerpt Intuit INTU Q2 2006 Earnings Conference Call February 16th 2006, 4:30 PM. Executives: Bob Lawson, Vice President of Investor Relations, Financial Planning, Analysis Steve Bennett, President, Chief Executive Officer Kiran Patel, Chief Financial Officer Scott Cook, Intuit, Founder...
- Earnings calls 2006-02-20
- Columbia's Rita Gunther McGrath: In Tough Times, Ax Isn't Tool of Choice
- Last week, Columbia Business School associate professor and "MarketBusters" co-author, Rita Gunther McGrath, talked about the importance of customer care during a downturn. This week she discusses new strategic approaches that students and executives alike need to be armed with in order to make decisions in markets more turbulent...
- Blog posts 2008-11-19
- Satyam Computers Services Ltd. F2Q08 (Qtr End 9/30/07f) Earnings Call Transcript
- Question-and-Answer Session Operator Thank you sir. Ladies and gentlemen, we will now begin the question and answer session. Please note that all participants who have logged into the call are allowed to ask questions and there is no specific priority for participants in India and the ones outside...
- Earnings calls 2007-10-24
- Tim Hortons Inc. Q3 2007 Earnings Call Transcript
- Question-and-Answer SessionOperator Thank you very much, Mr. Bonikowsky. [Operator Instructions]. Our first question comes from the line of Irene Nattel from RBC Capital Markets. Please proceed. Irene Nattel - RBC Capital Markets Thanks, and good morning everyone. Clearly, the same store sales numbers were extremely...
- Earnings calls 2007-10-28
- Moving from Selling to Account Management
- To succeed in key account management, sales staff need to change their role and their objective. Instead of pursuing short-term profit, they must concentrate on managing customer relationships and understanding the customer's whole business. Account managers have two important roles—account support and account development. Successful account management requires a wide...
- Articles 2007-10-19
- Waters Corporation Q3 2007 Earnings Call Transcript
- Question-and-Answer SessionOperator Thank you. At this time we are ready for the question-and-answer session. [Operator Instructions]. Our first question, Quintin Lai, Robert W. Baird; your line is open. Quintin Lai - Baird Good morning, congratulations on a nice quarter. Douglas A. Berthiaume - President, Chairman...
- Earnings calls 2007-10-23
- Citrix Systems, Inc. Q3 2007 Earnings Call Transcript
- Question-and-Answer SessionOperator [Operator Instructions]. Your first question comes from the line of Sarah Friar with Goldman Sachs. Sarah Friar - Goldman Sachs Good quarter. If I could just turn to the operating margins, you talked about lower 20% range for 2008 and then extending back upward...
- Earnings calls 2007-10-18
- Symantec F1Q08 (Qtr End 6/29/07) Earnings Call Transcript
- Question-and-Answer SessionOperator Operator Instructions Helyn Corcos While Tom is polling for questions, I'd like to announce that Symantec plans to attend the Citigroup conference on September 6. We will be reporting our fiscal second quarter results on October 24. This information will also be posted on our events calendar...
- Earnings calls 2007-07-25
- Five Masters of the Boardroom
- Challenging times call for extraordinary board members who can thwart corporate chaos. Here are five who shine. img.boardmember {border:4px solid #edece7; background:#fff; padding:4px; float:right; margin:0px 0 10px 10px; } ...
- Articles 2008-10-15
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