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Revenue recognition: determinants of the accounts receivable and the deferred revenue account
, 2010 openaire +1 more source
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Contemporary Accounting Research, 1989
Abstract. This paper examines the information content of revenue recognition rules in a series of environments, ranging from an abstract disclosure setting to one of disclosure in the presence of moral hazard and self‐reporting by an informed agent. The emphasis is on conceptualization of recognition issues, ranging across financial and labor markets,
RICK ANTLE, JOEL S. DEMSKI
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Abstract. This paper examines the information content of revenue recognition rules in a series of environments, ranging from an abstract disclosure setting to one of disclosure in the presence of moral hazard and self‐reporting by an informed agent. The emphasis is on conceptualization of recognition issues, ranging across financial and labor markets,
RICK ANTLE, JOEL S. DEMSKI
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Reconsidering Revenue Recognition
Accounting Horizons, 2009SYNOPSIS: This commentary summarizes the materials presented and some of the discussion at the November 2007 AAA/FASB Financial Reporting Issues Conference. The topic of the conference was revenue recognition, and the IASB/FASB were considering two new models: the customer consideration model and the measurement model.
Katherine A. Schipper +3 more
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Journal of Corporate Accounting & Finance, 2010
AbstractOn June 24, 2010, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) issued a joint exposure draft on revenue recognition. It marks a significant step toward international convergence. But the new revenue model may have a significant impact on the way some entities recognize revenue—and new ...
Lori Olsen, Thomas R. Weirich
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AbstractOn June 24, 2010, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) issued a joint exposure draft on revenue recognition. It marks a significant step toward international convergence. But the new revenue model may have a significant impact on the way some entities recognize revenue—and new ...
Lori Olsen, Thomas R. Weirich
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Revenue Recognition: A Brave New World
SSRN Electronic Journal, 2017We examine the market reaction to the discussions and deliberations during the period 1998 to 2015 surrounding the new revenue recognition standard issued simultaneously by the FASB and IASB. We find that market reactions to events leading to the joint standard differ for US GAAP and IFRS firms.
Elizabeth A. Gordon +2 more
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Revenue Recognition Certificates: A New Security
Financial Analysts Journal, 2006Revenue recognition certificates provide returns as a specified function of a company’s sales or gross revenues over a defined period of time in the future. To explore whether certificates would be an advantage in the financial markets, this article discusses the agency problems of these certificates as well as the benefits to investors and issuers of ...
Raymond A. LeClair, Evan Schulman
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Auditing to combat revenue recognition fraud
Journal of Corporate Accounting & Finance, 2000Revenue recognition fraud has been in the news lately. In fact, more than half of all financial reporting fraud involves overstating revenue. The authors review the current literature that applies to revenue recognition fraud and offer some useful audit tools and procedures to prevent it. © 2000 John Wiley & Sons, Inc.
David N. Hurtt +2 more
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Strategic Revenue Recognition to Achieve Earnings Benchmarks
SSRN Electronic Journal, 2008I examine whether managers use discretion in the two accounts related to revenue recognition, accounts receivable and deferred revenue, to avoid three common earnings benchmarks. I find that managers use discretion in both accounts to avoid negative earnings surprises. I find that neither of these accounts is used to avoid losses or earnings decreases.
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Flattening the Revenue Recognition Standard
SSRN Electronic Journal, 2015On May 28, 2014, after years of planning, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) issued joint revenue recognition standards, ASU 2014-09 (Topic 606) and IFRS 15. Through the project the boards sought to “flatten” the revenue recognition standard, alongside an overall improvement in cross ...
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