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Advanced Search Results For "REVENUE accounting"

1 - 10 of 15,862 results for
 "REVENUE accounting"
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The Impact of Managerial Discretion in Revenue Recognition: A Reexamination*.

Publication Type: Academic Journal

Source(s): Contemporary Accounting Research. Sep2022, Vol. 39 Issue 3, p2130-2174. 45p.

Abstract: RÉSUMÉ: Impact du pouvoir discrétionnaire des gestionnaires en matière de constatation des produits : réexamen Selon les cadres conceptuels du FASB et du CNCI, la pertinence et la représentation fidèle sont les caractéristiques qualitatives fondamental...

Evaluation of Talent Training Model Taking into Account the Knowledge Recognition Algorithm of Multiple Constraint Models.

Publication Type: Academic Journal

Source(s): Mathematical Problems in Engineering. 8/3/2022, p1-10. 10p.

Authors:

Abstract: In the current talent model analysis, the phenomenon occurs such as serious errors, low efficiency, and poor accuracy. Based on this, a talent training model evaluation method is proposed based on multi-constraint model knowledge recognition algorithm....

Revenue Recognition and Sales Return Issues at Medicis Corporation.

Publication Type: Academic Journal

Source(s): Issues in Accounting Education. Nov2022, Vol. 37 Issue 4, p81-95. 15p. 4 Charts.

Abstract: Sales returns are often considered a simple financial accounting topic, but in this case, accounting for sales returns led to a significant lawsuit and the largest fine ever imposed against a CPA firm by the PCAOB at the time. This case study is design...

БУХГАЛТЕРСКИЙ УЧЕТ ПРИЗНАНИЯ НЕМАТЕРИАЛЬНЫХ АКТИВОВ, РЕЗУЛЬТАТОВ ИХ ОЦЕНКИ И ПЕРЕОЦЕНКИ.

Publication Type: Academic Journal

Source(s): International Accounting. Oct2022, Vol. 25 Issue 10, p1090-1115. 26p.

Abstract: Предмет. Нематериальные активы представляют собой внеоборотные средства труда и играют важную роль в развитии основных видов деятельности хозяйствующих субъектов. В связи с этим в статье рассматриваются вопросы оценки и учета нематериальных активов. Це...

ПЕРСПЕКТИВЫ БУХГАЛТЕРСКОГО УЧЕТА НЕМАТЕРИАЛЬНЫХ АКТИВОВ: ТРАКТОВКА ЭКОНОМИЧЕСКОЙ СУЩНОСТИ И УСЛОВИЙ ПРИЗНАНИЯ.

Publication Type: Academic Journal

Source(s): International Accounting. Oct2022, Vol. 25 Issue 10, p1116-1138. 23p.

Abstract: Предмет. Проблемы, связанные с нормативным регулированием вопросов трактовки и признания нематериальных активов. Цели. Выявление перспектив решения проблемных аспектов трактовки экономической сущности нематериальных активов и критериев их признания в у...

GOODWILL PRACTICAL ASPECTS.

Publication Type: Academic Journal

Source(s): USV Annals of Economics & Public Administration. 2022, Vol. 22 Issue 1, p129-139. 11p.

Abstract: Goodwill, as a component part of the trade fund, implies the existence of some intangible elements, such as: brand, market segments, clientele, commercial links, organizational culture, attachment to the respective activity, reputation, know-how, etc. ...

KONAKLAMA İŞLETMELERİNDE YÖNETSEL AMAÇLI GELİR HESAP PLANLARININ OLUŞTURULMASI VE GELİRLERİN MUHASEBELEŞTİRİLMESİNE YÖNELİK BİR UYGULAMA.

Publication Type: Academic Journal

Source(s): Mali Cozum Dergisi / Financial Analysis. eyl/eki2022, Vol. 32 Issue 173, p89-112. 24p.

Authors:

Abstract: Muhasebe hesapları, ilgili hesaplara ait açıklamalarda tanımlanan usuller ve finansal raporlama ilkeleri çerçevesinde çalışmaktadır. Tekdüzen Hesap Planında, işletmelerin finansal raporlama ilkeleri kapsamında gerek duyacakları hesaplar yer almaktadır....

THE CONCEPT OF ACCOUNTING FOR CONTRACTUAL OBLIGATIONS IN THE ACCOUNTING FOR REVENUE FROM CONTRACTS WITH CUSTOMERS.

Publication Type: Academic Journal

Source(s): International Accounting. Sep2022, Vol. 25 Issue 9, p1000-1018. 19p.

Abstract: Subject. This article discusses the possibility of using the concept of accounting for contractual obligations in the accounting for revenue from contracts with customers. Objectives. The article aims to present changes in the methodological approach t...

Revenue recognition and channel stuffing in the Taiwanese semiconductor industry.

Publication Type: Academic Journal

Source(s): International Journal of Disclosure & Governance. Sep2022, Vol. 19 Issue 3, p352-361. 10p.

Abstract: This paper examines whether a new revenue recognition standard, namely International Financial Reporting Standard 15 Revenue from Contracts with Customers (IFRS 15), incentivizes Taiwanese semiconductor companies to employ channel stuffing (CS) to meet...

What Are the Trends in PCAOB Inspections and the Reported Audit Deficiencies?

Publication Type: Academic Journal

Source(s): Journal of Accounting, Auditing & Finance; Jul2022, Vol. 37 Issue 3, p523-546, 24p, 7 Charts

Abstract: Copyright of Journal of Accounting, Auditing & Finance is the property of Sage Publications Inc. and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, ...

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