Revenue: The Issue Is Recognition

Financial Intelligence: A Manager's Guide to Knowing What the Numbers Really Mean

Berman, Karen Knight, Joe Case, John

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HBP

The issue of when a sale can be recorded is one of the more artful aspects of the income statement. This chapter explains the often murky guidelines accountants use for recording and recognizing a sale and identifies some areas where manipulation of the numbers sometimes occurs. This chapter is excerpted from "Financial Intelligence: A Manager's Guide to Knowing What the Numbers Really Mean."

出版日
2005/11
領域
財務
ボリューム
11ページ
コンテンツID
CCJB-HBS-4998BC
オリジナルID
4998BC
言語
英語

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