March 2013
Intermediate to advanced
162 pages
3h 51m
English
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BESP for Discounts
The right to a discount on future purchases of goods and services by the customer, if incremental to other discounts offered to regular customers or significant in relation to the overall consideration transferred, qualifies as a separate unit of accounting. Accounting guidance indicates that the preferred methodology when allocating consideration to the separate units of accounting in a multiple-element arrangement would be the BESP. The following example illustrates the accounting for such an arrangement.
Fact Set
A seller enters into an arrangement with a buyer to sell Product X and Service Y for a consideration of $150,000. In addition, the seller offers the buyer a $25,000 discount on product Z with the offer good for ...
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I wanted to learn C and C++, but it didn't click for me until I picked up an O'Reilly book. When I went on the O’Reilly platform, I was astonished to find all the books there, plus live events and sandboxes so you could play around with the technology.Addison B.
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.