Titolo: Revenue Recognition Guide (2012
Casa editrice: CCH
Data di pubblicazione: 2011
Condizione libro: very good
Gently used. Expect delivery in 20 days. Codice inventario libreria 9780808026501-3
Riassunto: Revenue is the top line in the income statement and one of the most important figures to both preparers and users of financial statements, but it is also one of the most difficult numbers in the financial statements to get right. The Guide is a comprehensive reference manual covering the key concepts and issues that arise in determining when and how to recognize revenue. Features; Examples of key points; Excerpts from financial statements of public companies; Illustration of key concepts and judgments; Discussion of revenue recognition projects
L'autore: Scott A. Taub is a Managing Director of Financial Reporting Advisors, LLC (FRA), which provides consulting services related to accounting and SEC reporting and litigation support services. FRA specializes in applying generally accepted accounting principles to complex business transactions and also provides litigation support and expert services. Mr. Taub is also a member of the IASB's IFRS Interpretations Committee, and previously served as a member of the FASB's Valuation Resource Group. Prior to writing the first edition of this book in 2002, Mr. Taub was a partner in Arthur Andersen's Professional Standards Group (PSG), where he consulted on complex financial reporting matters, helped to establish and disseminate Andersen's policies regarding financial reporting matters, and represented the firm before various standards setters, including the FASB, SEC, AICPA, and IASB. Mr. Taub also authored interpretive guidance for Andersen on a wide variety of accounting and reporting issues. From September 2002 through January 2007, Mr. Taub was a Deputy Chief Accountant at the Securities and Exchange Commission (SEC) and twice served as Acting Chief Accountant for a total of 14 months. He played a key role in the SEC's implementation of the accounting reforms under the landmark Sarbanes-Oxley Act and was responsible for the day-to-day operations of the Office of the Chief Accountant. Mr. Taub represented the SEC in many venues, including the FASB and IASB's advisory committees, and served as the SEC Observer to the FASB's Emerging Issues Task Force (EITF) and as Chair of the Accounting and Disclosure committee of the International Organization of Securities Commissions (IOSCO). Mr. Taub is a frequent speaker, having addressed numerous audiences sponsored by a variety of organizations, and writes a periodic column for Compliance Week on financial reporting developments. He is a licensed CPA in Michigan and Illinois.
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