'Revenue recognition' diaporamas de présentation

Revenue Accounting: Governmental Funds

Revenue Accounting: Governmental Funds. Chapter 5. Learning Objectives. Determine when to recognize and report various revenues Identify categories of nonexchange revenues and when to recognize assets and revenues

1.1k views • 74 slides

Revenue Accounting: Governmental Funds

Revenue Accounting: Governmental Funds. Chapter 5. Learning Objectives. Determine when to recognize and report various revenues Identify categories of nonexchange revenues and when to recognize assets and revenues

1.01k views • 74 slides

Overview of GASB-33

Overview of GASB-33. Accounting and Financial Reporting for Nonexchange Transactions. Prepared by the Office of State Controller Financial Reporting Section. OSC. John Barfield, Manager Phone - (919) 981-5470 Email - jbarfiel@mail.osc.state.nc.us

1.84k views • 65 slides

Revenue Recognition

Revenue Recognition. Current Developments Developed and presented by Samuel A. Monastra, CPA. Revenue Recognition. SAMUEL A. MONASTRA, CPA

649 views • 50 slides

Agenda

Agenda We will review the Balance Sheet The concept of Liquidity Valuation bases for assets and liabilities (Historical Costing) Asset write-downs We will also review the Income Statement Revenue and expense recognition (accrual accounting) Non-recurring (transitory) items

903 views • 49 slides

Finding Fraud & Deception

634 views • 49 slides

Principle Of Financial Accounting

Principle Of Financial Accounting. Prepared by Dr.Siraj Ahmad College of Business Administration, Al-Kharj AlKharj University Kingdom of Saudi Arabia. Unit-1 Introduction of Accounting. Learning Outcomes. Explain what accounting is. Identify users and uses of accounting.

752 views • 48 slides

1.57k views • 44 slides

Week 5

627 views • 24 slides

Agenda

Understanding the Multi-Book Capabilities of ADERANT Expert Global Accounting Kathleen Grant, Product Manager. Agenda. Why Multi-Book Sample Use Case Product requirements for Multi-Book Terminology Review Application Functionality Questions. Why the Concept of Multi-Book ?.

385 views • 24 slides

International Financial Reporting Standards

International Financial Reporting Standards. Appendix E. App E- 2. Learning Objectives. Explain the reasons for differences in accounting practices across countries

437 views • 23 slides

About CFMA

About CFMA. Founded in 1981 More than 8,200 members in 98 chapters in the U.S. and Canada Individual member association (not a trade association) Share knowledge with and network among those related to the financial side of construction. Strategic Plan.

446 views • 21 slides

Presentation on Accounting Standards

Presentation on Accounting Standards. AS 9 : Revenue Recognition. Revenue Recognition. Revenue is the gross inflow of cash, receivables or other consideration arising in the course of the ordinary activities of an enterprise from the Sale of goods Rendering of services and

396 views • 17 slides

REVENUE RECOGNITION

REVENUE RECOGNITION. Examples Stig Enevoldsen 18 October 2006. Revenue. The chair handed over to the customer and cannot be returned Chair handed over, but can be returned (department store) TV handed over and paid but entire revenue can be returned on demand after 10 years .

260 views • 17 slides

The Income Statement

300 views • 15 slides

Question P3-7

Question P3-7. By: Arash Foroudi Becky Truax Julio Perez Ken Chen. Question.

202 views • 14 slides

The Institute of Chartered Accountants of Sri Lanka National Conference 2011

237 views • 14 slides

Revenue Recognition - Multiple-Element Arrangements

Revenue Recognition - Multiple-Element Arrangements. ASC 605-25 Highlights. Overview. This topic addresses accounting by a vendor for arrangements under which there are multiple revenue-generating activities, including

398 views • 13 slides

ADJUSTING JOURNAL ENTRIES Prepayments/Deferrals

ADJUSTING JOURNAL ENTRIES Prepayments/Deferrals. Cash flows that occur BEFORE expense and revenue recognition Portion that applies to future periods is deferred as a prepaid expense or unearned revenue. Adjusting Entries for Prepayments/Deferrals. Recording Methods

437 views • 11 slides

Topics

Topics. Earnings management; quality of earnings Comprehensive Income and changes in financial statements format Convergence Revenue Recognition Segmental Reporting Asset and Liability Valuation Leases Debt vs Equity Shares Based Compensation Fair value measurement. Topics.

164 views • 3 slides