Issues Relating To The Recognition of Revenues And Liabilities

Topics:
Revenue recognition
Tags:
Finance,
Revenue,
Operational Accounting,
Financial Statements,
Financial Statement,
Financial Services,
Financial Planning,
Financial Accounting Foundation,
Financial Accounting,
Financial,
...
Source:
Financial Accounting Foundation

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Overview: Revenue usually is the largest single item in financial statements and studies indicate that revenue recognition is the single largest category of financial statement restatements. Consequently, issues involving revenue recognition are among the most important - and the most difficult - that standard setters and accountants face. This proposal discusses a proposed FASB project to address the recognition of revenues and liabilities in financial statements. This proposal requests comments about the objective and scope of the project by March 29, 2002.

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Format: PDF | Size: 43KB | Date: Jan 2003 | Pages: 9

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