The Resource Revenue recognition : international accounting standards, Richard C. Jones and Elizabeth K. Venuti

Revenue recognition : international accounting standards, Richard C. Jones and Elizabeth K. Venuti

Label
Revenue recognition : international accounting standards
Title
Revenue recognition
Title remainder
international accounting standards
Statement of responsibility
Richard C. Jones and Elizabeth K. Venuti
Creator
Contributor
Author
Issuing body
Subject
Genre
Language
eng
Summary
" ... discusses revenue recognition principles under International Financial Reporting Standards (IFRS). The IFRS rules regarding revenue recognition are similar in principle to the U.S. Generally Accepted Accounting Principles (GAAP) rules on the subject; however, the two sets of rules may produce very different results under any given set of facts. Moreover, IFRS does not possess the detailed guidance that U.S. GAAP possesses. To wit, U.S. GAAP was developed through more than 140 pronouncements on revenue recognition, the rules of which are now spread among several Topics in the FASB Accounting Standards Codification. In contrast, IFRS contains fewer than 10 such pronouncements."
Member of
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorName
Jones, Richard C
Entry convention
integrated entry
LC call number
HF5616.U5
LC item number
A345 no. 5104-2nd (INTERNET)
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
  • Venuti, Elizabeth K.
  • Tax Management Inc
Series statement
Accounting policy & practice portfolios : accounting rules and disclosures
Series volume
portfolio 5104-2nd
http://library.link/vocab/subjectName
  • Revenue
  • Revenue
Label
Revenue recognition : international accounting standards, Richard C. Jones and Elizabeth K. Venuti
Instantiates
Publication
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Background and scope of portfolio -- The International Accounting Standards Board framework -- Principles for recognizing and reporting revenue transactions -- Sales of goods -- Rendering of services -- Interest, royalties, and dividends -- Revenue recognition for software -- Disclosure -- Working papers
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)500852421
System details
Mode of access: World Wide Web
Label
Revenue recognition : international accounting standards, Richard C. Jones and Elizabeth K. Venuti
Publication
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Background and scope of portfolio -- The International Accounting Standards Board framework -- Principles for recognizing and reporting revenue transactions -- Sales of goods -- Rendering of services -- Interest, royalties, and dividends -- Revenue recognition for software -- Disclosure -- Working papers
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)500852421
System details
Mode of access: World Wide Web

Library Locations

    • Biddle Law LibraryBorrow it
      3400 Chestnut Street, Philadelphia, Pennsylvania, 19104, US
      39.954941 -75.193362
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