Detail The Right Way To Recognize Revenue   Oleh:  Daily, Cynthia M. ; Luehlfing, Michael S. ; Phillips, Thomas J., [Jr.] Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 191 no. 6 (2001), page 39-48. Topik: REVENUE; right way; recognize revenue Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.12 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel More than half of the financial reporting frauds among U. S. public companies from 1987 to 1997 involved overstating revenue, according to a study conducted by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Auditors have always focused on possible revenue recognition overstatement in financial statements. Understanding the components of Staff Accounting Bulletin 101, Revenue Recognition in Financial Statements - as well as the regulatory concerns the SEC addressed in issuing it -will help CPAs choose the most appropriate revenue recognition practices for their companies and their clients. This article provides an overview of SAB 101 and demonstrates to auditors how they can help improve companies’ accounting practices. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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