Author Overview

This book contains 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. It also covers long-term construction contracts, service revenues, real estate sales, and revenue recognition from franchising operations. It also includes examples of revenue disclosures, descriptions of revenue control points, and flowcharts of the more complex revenue recognition concepts.

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Contents

Chapter 3. Revenue Recognition when Collection Is Uncertain.
Chapter 4. Revenue Recognition when Right of Return Exists.
Chapter 5. Revenue Recognition for Multiple Deliverables.
Chapter 6. Revenue Recognition in Franchising.
Chapter 7. Revenue Recognition for Long-Term Construction Chapter Contracts.
Chapter 8. Revenue Recognition for Motion Pictures.
Chapter 9. Revenue Recognition for Not-for-Profits.
Chapter 10. Revenue Recognition on Real Estate Sales.
Chapter 11. Revenue Recognition for Recording and Music.
Chapter 12. Revenue Recognition for Services.
Chapter 13. Revenue Recognition for Software.
Chapter 14. Other Revenue Recognition Accounting Topics.

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