Revenue Recognition

Topics:
Revenue recognition
Tags:
Finance,
Financial Services,
Operational Accounting,
Revenue,
Revenue Recognition,
University Of Mississippi
Source:
University of Mississippi

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Overview: In any business transaction, revenues either are realized or are realizable. Revenues are realized when a product or service is exchanged for cash or cash-related receivables. Revenues are realizable when a product or service is exchanged for cash-convertible assets. Revenue recognition is the process of formally recording an item in the financial statement of the organization. Revenue is recognized when it either is realized or is realizable. The paper discusses revenue transactions that result from the sale of products and the rendering of services.

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Format: PDF | Size: 17KB | Date: Jan 2003 | Pages: 4

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