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- Revenue
- the income generated by a product or service over a period of time
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- ACCLAIM ENTERTAINMENT TO REVISE FISCAL 1995 REVENUE AND NET INCOME; Defers Timing of Revenue Recognition on Foreign Licensing Agreements
- GLEN COVE, N.Y.--BUSINESS WIRE--December 4, 1995--Acclaim Entertainment, Inc. (NASDAQ: AKLM) today announced that upon further review and analysis, and on advice of its accounting firm, it is revising results for the fiscal year ended August 31, 1995 to reflect a decision to defer $18 million of revenues, and net income...
- Research articles 1995-12-04
- Making sense of revenue recognition: revenue "mis-recognition," the leading cause of restatement, has been soaring, likely due to the myriad of more than 200 pronouncements by standard-setters. FASB has revenue recognition on its agenda--for 200
- Three thousand years ago, revenue recognition was not a problem. You traded so many goats for so many sacks of wool. When you got home, you looked at what you had. It was your revenue. Three thousand years ago, revenue recognition was not a problem....
- Research articles 2006-07-01
- Zale Corporation Announces Second Quarter Earnings Results
- DALLAS -- Zale Corporation (NYSE:ZLC), a leading specialty retailer of fine jewelry in North America, today announced adjusted net earnings of $94.8 million or $1.94 per diluted share for the Company's second quarter ended January 31, 2007, after adjustments for derivative accounting under SFAS 133 and a change in methodology...
- Research articles 2007-02-21
- 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...
- Research articles 2001-01-31
- Intevac Inc. Q3 2009 Earnings Call Transcript
- Question-and-Answer SessionOperator Operator Instructions Your first question comes from Bill Ong - Merriman. Bill Ong - Merriman So I understand that your visibility is limited to 2010, but can you offer some color on what type of seasonality can we expect in 2010, maybe go through some potential scenarios...
- Earnings calls 2009-10-26
- Strayer Education, Inc. Q3 2009 Earnings Call Transcript
- Question-and-Answer SessionOperator Thank you. Operator instructions And we’ll go first with Sara Gubins with Bank of America Merrill Lynch. Sara Gubins - Bank of America/Merrill Lynch Hi. Thanks. Good morning. Rob Silberman Good morning, Sara. Sara Gubins - Bank of America/Merrill Lynch First question, could you talk about the...
- Earnings calls 2009-10-29
- Safeguard Scientifics, Inc. Q3 2009 Earnings Call Transcript
- Question-and-Answer SessionOperator Operator instructions Our first question is coming from Bob Labick with CJS Securities. Bob Labick - CJS Securities Good morning. Steve Zarrilli Hi Bob. Bob Labick - CJS Securities Hi. I recognized that you have just mentioned you had a very long 90-minute call for Clarient last...
- Earnings calls 2009-11-04
- AICPA Publishes Revenue Recognition Guidance
- AICPA published Audit Issues in Revenue Recognition .The publication brings together in one source the audit and accounting guidance on revenue recognition for sales of goods and services in the ordinary course of business. Its primary objective is to help auditors fulfill their professional responsibilities with regard to auditing assertions...
- White papers 1999-01-01
- Revenue Recognition – Principles In Search Of Guidance
- The current lack of guidance relating to revenue recognition causes difficulties for prepares and users of accounts. In this article, IFRS news looks at the implications of this, and where additional guidance is needed. Companies in the retail and consumer sector face a number of challenges in making the change...
- White papers 2003-04-01
- Revenue Recognition for Non-Monetary Transactions
- A CFO loses her job because she uncovers problems with revenue recognition. In her next job—with a promising Internet company—she believes her problems are over. Then she begins to raise questions about the new company's revenue figures. The focus of this case is on the problems of revenue recognitions and...
- Case studies 2003-01-01
- Revenue Recognition for a High-Tech Startup
- Advanced Tech, Inc., is a start-up. The venture capital owners have agreed to another round of funding and brought in a new management team. The president, vice president of sales, and vice president of operations are all good friends. To reduce expenses, the operations V.P. are also the acting V.P....
- Case studies 2003-01-01
- Revenue Recognition of Stock Options and Stock Placement
- This paper discusses case study of JoAnne Jones, CPA, a manager with Alan Smith & Associates, LLP, who went into the field to review the staff work on the audit of the 20X2 financials of Cybreality, Inc. When she introduced herself to client management, they urged her to expedite her...
- Case studies 2003-01-01
- Revenue Recognition : More Stringent Rules on the Horizon
- Determining and reporting revenues are among the most critical issues in financial reporting. Indeed, the timing of revenue recognition affects both the top and bottom lines of the income statement as well as the balance sheet. Such timing can have a significant impact on share prices as investors compare actual...
- White papers 2001-12-01
- Recognizing the Unrecognizable
- Revenue recognition has perennially been one of the hottest of the SEC's buttons, but perhaps never more so than now. During the past year the Commission has mounted high-profile investigations of such brand name companies as Xerox, Lucent and K-Mart, as well as several energy and telecommunication companies. Such intense...
- White papers 2003-01-01
- 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
- 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...
- 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...
- White papers 2003-06-27
- Motives For Early Revenue Recognition : Evidence From SEC Staff Accounting Bulletin (SAB) 101
- The adoption of SAB 101, a regulation affecting revenue recognition, was controversial. The SEC argued that firms were using their revenue recognition practices to manage earnings, while opponents asserted that eliminating accepted revenue recognition practices would decrease the quality of reported earnings. This paper investigates these two competing hypotheses. We...
- White papers 2002-08-01
- 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....
- White papers 2000-06-01
- Six Key Tests Of An Acquisition Target's Revenue-Recognition
- Intense focus on revenue recognition raises at least two concerns for deal makers. First, studies of detected accounting irregularities have found that more than half of the fraudulent financial reporting cases involve overstated revenue. Second, given the level of attention that the paying to this issue, almost any publicly held...
- White papers 2002-12-01
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