Selling-price estimates in revenue recognition and the usefulness of financial statements
A Srivastava - Review of Accounting Studies, 2014 - Springer
… when standalone selling prices for products and services are … adjusted change in quarterly
net income is positive but no … I examine my research question using the natural setting of …
net income is positive but no … I examine my research question using the natural setting of …
The role of revenue recognition in performance reporting
A Wagenhofer - Accounting and Business Research, 2014 - Taylor & Francis
… these products or rendering these services to arrive at an operating earnings measure. …
Therefore, selling is not an important issue and revenue recognition is based on the more …
Therefore, selling is not an important issue and revenue recognition is based on the more …
[КНИГА][B] Wiley revenue recognition: Rules and scenarios
SM Bragg - 2010 - books.google.com
… “sales” or as “conditional sales,” but revenue recognition would … time as any uncertainty about
customer acceptance of goods or … When a company deals with both gross and net revenue …
customer acceptance of goods or … When a company deals with both gross and net revenue …
Revenue Recognition and Sales Return Issues at Medicis Corporation
AD Gross, J Hemker, JL Hoelscher… - Issues in …, 2022 - publications.aaahq.org
… the company sells $1,000 of product in year 1 with a cost of … the total amount of net sales
revenue recognized over the life of … sales price of the items returned on current year net income. …
revenue recognized over the life of … sales price of the items returned on current year net income. …
Recognizing Revenue under SAB 101: A Case Study Approach.
P Casabona, V Shoaf - 2001 - ERIC
… layaway sale is not recorded as revenue until the goods are … for revenue recognition and
one additional topic regarding … effect on revenue, operating income or net income and the …
one additional topic regarding … effect on revenue, operating income or net income and the …
Leadership and organizational performance: A study of large corporations
S Lieberson, JF O'Connor - American sociological review, 1972 - JSTOR
… or transporters of the company's products; market factors … small effect on sales and net
income since about 90 percent … Complicating the issue is the recognition that both constraints …
income since about 90 percent … Complicating the issue is the recognition that both constraints …
[КНИГА][B] Guide to analysing companies
B Vause - 2009 - books.google.com
… the group of companies is recognised in the income statement. … suppliers offering goods
and services to a company on credit … income statement provides details of all operating income …
and services to a company on credit … income statement provides details of all operating income …
The Impact Of PSAK 72 On Company's Financial Performance: An Evidence From Real Estate And Telecommunications Companies In Indonesia
AT Muljono, V Purnamasari - International Journal of Business …, 2021 - myjms.mohe.gov.my
… yet recognized, and (3) a decrease in net profit margin due to … sales of goods in
telecommunications may be recognized as … - Net profit margin in this study refers to the profitability …
telecommunications may be recognized as … - Net profit margin in this study refers to the profitability …
[PDF][PDF] Do marketing-related intangible assets affect the company's net income?
T Zavalii, O Vikarchuk… - Public Policy and …, 2022 - ppa.ztu.edu.ua
… Since the purpose of our article is to answer the question «… testing the models were the
recognition of the significance of such … The aggregate total costs related to selling a firm's product …
recognition of the significance of such … The aggregate total costs related to selling a firm's product …
The financial and market effects of the SEC's accounting and auditing enforcement releases
EH Feroz, K Park, VS Pastena - Journal of accounting research, 1991 - JSTOR
… operating income for 1969 was overstated by at least $63 million due to improper recognition
of gains on "sham" sales … revenue recognition policies for most insurance products, Charter …
of gains on "sham" sales … revenue recognition policies for most insurance products, Charter …