March 2013
Intermediate to advanced
162 pages
3h 51m
English
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Identifying Deliverables
Accounting for revenue arrangements requires analysis on a transaction-by-transaction basis. This means that each arrangement that involves the company and the customer needs to be evaluated each time the company sells its products or services to each customer. Since companies tend to “bundle” multiple products/services when satisfying buyer demands, the crucial first step is to identify the item deliverables. The task is further complicated by the fact that accounting standard setters have not defined what constitutes a deliverable in accounting guidance, leaving it to companies to determine if their arrangement with customers contains multiple deliverables.
When performing your analysis of the number of deliverables, ...
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I’ve been on the O’Reilly platform for more than eight years. I use a couple of learning platforms, but I'm on O'Reilly more than anybody else. When you're there, you start learning. I'm never disappointed.Amir M.
I'm always learning. So when I got on to O'Reilly, I was like a kid in a candy store. There are playlists. There are answers. There's on-demand training. It's worth its weight in gold, in terms of what it allows me to do.