Revenue Recognition - Beil, Frank J.
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Revenue is the "top" line on the income statement and is the fundamental driver of business success. To understand all the complexities involved in recognizing revenue under Generally Accepted Accounting Principles (GAAP) you should primarily be concerned with two things: (a) the timing aspect (the when issue) and (b) the amount to be recorded (the how much issue). This book will provide just that-extensive guidance in assisting you with the appropriate answers and much more. This book is designed for you and all the organizational responsibility you carry for your company in order to deliver…mehr

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Produktbeschreibung
Revenue is the "top" line on the income statement and is the fundamental driver of business success. To understand all the complexities involved in recognizing revenue under Generally Accepted Accounting Principles (GAAP) you should primarily be concerned with two things: (a) the timing aspect (the when issue) and (b) the amount to be recorded (the how much issue). This book will provide just that-extensive guidance in assisting you with the appropriate answers and much more. This book is designed for you and all the organizational responsibility you carry for your company in order to deliver real profits. It's a comprehensive yet readable examination of the existing rules of revenue recognition for corporate entities, and after reading the book, you'll have a thorough understanding of how accountants measure and record revenue. This "skill-set" will prove invaluable in understanding the impact that your business decisions will have on the financial statements with an emphasis on the income statement and the statement of cash flows. (It will also have an executive-level overview of the proposed "IASB and FASB Standard: Revenue from Contracts with Customers.")
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Autorenporträt
Frank J. Beil, CPA, CGMA is a senior lecturer in accounting at the Carlson School of Management at the University of Minnesota, where he teaches undergraduate and graduate courses in fi nancial statement analysis, auditing, and accounting for mergers and acquisitions. He is also an adjunct professor of management at the Carlson School of Management where he teaches a course on Business Feasibility and Planning. He has twice been awarded the Carlson School teacher of the year. He has contributed volumes on various revenue-recognition topics to the Accounting Policy and Practice series for Bloomberg BNA, has consulted widely on revenue recognition with such companies as Caterpillar Inc., University Hospital of Atlanta, Tellabs Inc., Unicare Inc., Telephone and Data Systems, International Gaming Tech Inc., Nicor Inc., Petroplus (Zug, Switzerland), and has presented revenue recognition training to numerous local accounting and auditing firms and in public seminars around the world.