A
Accounting Standards Codification (ASC), 40
B
Best estimate of selling price (BESP)
discounts
Apple 10-K, 37–40
IBM 10-K, 36–37
separate unit of accounting, 35
entity-specific factors, 33
market-pricing information, 33
performance obligation, 34
relative-sales-price-method, 33–34
sale of human resources
bundled service price, 43–44
cash payment received, 45
employee handbook revenue, 46
gross margin percentages, 44
HR solution suite, 42
separate units of accounting, 43–45
services, 42
training event revenue, 46
stand-alone value, 31, 33
transaction price, 123
C
Cash flow statement, 1
Collectability, 47
account receivable, 16
Apple Corporation Form 10K, 17–18
Bassett Furniture Industries, Inc. Form 10-K, 16–17
IBM Corporation Form 10K, ...
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