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Revenue Recognition Notebook
My notes on revenue recognition, IFRS, and whatever else they come up with.
Monday, February 22, 2010
EITF 09-3
FASB doc
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2010
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February
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Arrangements that include tangible products and so...
Software that is more-than-incidental to the produ...
ASU 2009-14, Subtopic 985-605 - How Do the Main Pr...
ASU 2009-14, Subtopic 985-605 - Main Provisions
VSOE - Definition from ASU 2009-14, Topic 985-605
ASU 2009-14, Subtopic 985-605 - PDF from FASB
EITF Issue 09-3
EITF 09-3
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91-1
(1)
97-2
(40)
98-4
(1)
98-9
(1)
acceptance
(3)
additional software product
(1)
application software
(1)
ARB No 45
(1)
ASU 2009-14
(6)
bell-shaped-curve approach to VSOE
(1)
beta version
(1)
bill and hold
(1)
code
(1)
collectibility
(4)
concessions
(1)
consignment
(1)
core software
(1)
cost
(1)
customer financing
(2)
delivery
(6)
discount factor
(1)
discounts
(2)
EITF 00-21
(2)
EITF 00-3
(1)
EITF 03-5
(1)
EITF 09-3
(2)
erp software
(1)
evidence of arrangement
(5)
extended payment terms
(2)
firmware
(2)
fixed fee
(5)
future purchase
(1)
glossary
(7)
hardware
(1)
hosting
(1)
hr
(1)
KPMG SOP 97-2 Analysis 8-05
(24)
marketing and promo deals
(1)
milestone
(1)
multi-element arrangements
(11)
multiple software copies
(1)
multiple software licenses
(1)
new employee
(1)
object code
(2)
opportunity cost
(1)
PCS
(7)
performance obligations
(1)
platform-transfer right
(1)
present value
(2)
Principals of Corporate Finance 7th Ed
(2)
rate of return
(1)
real example
(2)
refunds
(1)
resellers
(2)
residual method
(3)
revenue recognition
(7)
SAB 104
(1)
SEC Staff Accounting Bulletin Topic 13
(3)
side agreements
(1)
software
(1)
software incidental
(1)
software site licenses
(1)
source code
(2)
stated renewal approach to VSOE
(1)
Subtopic 985-605
(6)
system software
(1)
tangible products
(1)
terminations
(1)
upgrade rights
(4)
users
(1)
VSOE
(12)
