Revenue Recognition, Reporting Discretion And Aggregation In Contracting

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

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Overview: From the executive summary: ‘The paper uses a two period principal-agent model to compare the value of financial statement information in contracting under two accounting standards: Market Value (MV) and Historical Cost (HC). HC and MV accountings differ because the manager may report discretionary income under MV but not under HC. Another point of difference is the fact that MV income includes unrealized holding gains whereas HC income includes only realized holding gains’.

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Format: PDF | Size: 292KB | Date: Oct 2002 | Pages: 48

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