Revenue Recognition by Steven Bragg

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.

Content

  • Revenue recognition principles
  • Revenue recognition for uncertain collection
  • Revenue recognition for right of return
  • Revenue recognition for multiple deliverables
  • Revenue recognition in franchising
  • Revenue recognition for construction
  • Revenue recognition for motion pictures
  • Revenue recognition for not-for-profits
  • Revenue recognition for real estate sales
  • Revenue recognition for recording & music
  • Revenue recognition for services
  • Revenue recognition for software
  • Other revenue recognition topics
  • The future of revenue recognition

Related Books

GAAP Guide GAAP Implementation Guide