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- SEC Staff Accounting Bulletin No. 101--Revenue Recognition in Financial Statements (2000).(Securities and Exchange Commission)
- An analysis is presented of the views of the staff of the Securities and Exchange Commission SEC on revenue recognition requirements of generally accepted accounting principles to be used in financial reporting. Registrant companies face a signific An analysis is presented of the views of the...
- Research articles 2001-10-01
- New rule to hit revenues - revenue recognition rule formulated by the American Institute of Certified Public Accounts and to be scrutinized by the Securities and Exchange Commission - Industry Trend or Event
- Some companies will have to delay revenue recognition in certain transactions; a quiet but looming trap
- Research articles 1998-03-30
- Improper revenue recognition: to help clients avoid SEC violations, internal auditors need to understand the revenue management practices that can lead to material misstatements
- U.S. SECURITIES AND EXCHANGE COMMISSION SEC enforcement activity aimed at curbing earnings management and fraudulent financial reporting has increased markedly in recent years. In 2003, the SEC filed a record number of accounting and auditing enforcement actions against both companies and individuals. The individuals charged included senior managers and lower-level...
- Research articles 2004-06-01
- SEC issues SABs on restructuring and impairment charges, revenue recognition
- Late last year, the SEC staff issued two staff accounting bulletins SABs, one dealing with aspects of restructuring and impairment charges, the other with revenue recognition.
- Research articles 2000-02-01
- DRAXIS Conforms Revenue Recognition Policy To New SEC Guidelines - Sab 101
- Business Editors
- Research articles 2000-10-31
- Warrantech Announces SEC Opinion on its Revenue Recognition Policy
- STAMFORD, Conn,--BUSINESS WIRE--Oct. 7, 1999--
- Research articles 1999-10-07
- Semitool Announces Fourth Quarter and Fiscal Year 2001 Results; Transitions Revenue Recognition Method to SEC Staff Accounting Bulletin 101
- Business Editors
- Research articles 2001-10-31
- MemberWorks Update
- STAMFORD, Conn.--BUSINESS WIRE--Sept. 1, 1998--MemberWorks Incorporated (NASDAQ:MBRS), a leading provider of innovative membership service programs, released the following comment today. In connection with the ongoing investigation of Cendant by the SEC, Cendant reported last week its agreement to modify its accounting practice regarding the timing of revenue recognition. Although MemberWorks...
- Research articles 1998-09-01
- SEC's staff accounting bulletin 101: Revenue recognition in financial statements
- The US. Securities & Exchange Commission, as a matter of policy, disclaims responsibility for any private publication or statement by any of its employees. The views expressed herein are those of the author, and do not necessarily reflect the views of the Commission or the author's colleagues upon the staff...
- Research articles 2001-01-01
- 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--
- Research articles 1999-11-22
- SEC SAB 101A gives registrants additional time to implement guidance on revenue recognition
- In March, the SEC announced that certain registrants can take an additional three months to implement Staff Accounting Bulletin SAB No. 101, which provides guidance on the recognition, presentation, and disclosure of revenue in financial statements filed with the SEC.
- Research articles 2000-06-01
- DRAXIS Conforms Revenue Recognition Policy To New SEC Guidelines (SAB 101).
- MISSISSAUGA, ONTARIO--(CCN Disclosure, October 31, 2000) MISSISSAUGA, ONTARIO--(CCN Disclosure, October 31, 2000)
- Research articles 2001-05-07
- MemberWorks Completes SEC Review and Files 10K; No Change to Fiscal 1998 Reported Financial Results and Current Revenue Recognition Practices
- STAMFORD, Conn.--BUSINESS WIRE--Oct. 8, 1998--MemberWorks Incorporated (NASDAQ:MBRS), a leading provider of innovative membership service programs, announced today it has completed discussions and filed its Form 10K Annual Report for the fiscal year ended June 30, 1998 with the Securities and Exchange Commission SEC.
- Research articles 1998-10-08
- Bankrupt Firms Three Times As Likely for SEC Probes: Deloitte
- As "bankruptcy" becomes the moniker for late 2008, here's a revealing report by Deloitte Forensic Center. Their conlcusion: firms that file for bankruptcy are up to three times more likely to be probed for wrongdoing by the U.S. Securities & Exchange Commission. Such alleged ill-doing included asset...
- Blog posts 2008-12-03
- 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
- Apollo Group Q4 2009 Earnings Call Transcript
- Question-and-Answer SessionOperator Thank you. Ladies and gentlemen, at this time we will open the call for a question-and-answer session. Operator Instructions. And your first question comes from Andrew Fones with UBS. Andrew Fones - UBS, Yes, thank you. Just regarding the SEC enquiry, I was wondering if you can...
- Earnings calls 2009-10-27
- Apollo Group F4Q09 (Qtr End 08/31/09) Earnings Call Transcript
- Question-and-Answer SessionOperator Thank you. Ladies and gentlemen, at this time we will open the call for a question-and-answer session. Operator Instructions. And your first question comes from Andrew Fones with UBS. Andrew Fones - UBS Yes, thank you. Just regarding the SEC enquiry, I was wondering if you can...
- Earnings calls 2009-10-27
Additional Resources
- Subtle Issues in Revenue Recognition
- The article illustrates the fact that 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....
- White papers 2001-03-01
- 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
- SEC Expert to Deliver Webcast On the Future of Revenue Recognition, Including Current FASB Activities, SEC Efforts, and the Changing Face of Corporate Governance
- Business/Technology Editors CANTON, Mass.--BUSINESS WIRE--Oct. 8, 2002 Dr. Steve Henning of SMU's Cox School of Business, formerly of the Office of the Chief Accountant at the SEC, will be Joined by Robert O'Connor, President & CEO of Softrax, to Explore What Lies Ahead in the Challenging Area of...
- Research articles 2002-10-08
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