MARC details
000 -LEADER |
fixed length control field |
04049nam a2200697 i 4500 |
001 - CONTROL NUMBER |
control field |
10690480 |
003 - CONTROL NUMBER IDENTIFIER |
control field |
CaPaEBR |
005 - DATE AND TIME OF LATEST TRANSACTION |
control field |
20241023114829.0 |
006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS |
fixed length control field |
m eo d |
007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
fixed length control field |
cr cn |||m|||a |
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
fixed length control field |
130429s2013 nyu foab 001 0 eng d |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
International Standard Book Number |
9781606495957 |
Qualifying information |
|
035 ## - SYSTEM CONTROL NUMBER |
System control number |
(OCoLC)841243475 |
035 ## - SYSTEM CONTROL NUMBER |
System control number |
(CaBNVSL)swl00402365 |
040 ## - CATALOGING SOURCE |
Original cataloging agency |
CaBNVSL |
Language of cataloging |
eng |
Description conventions |
rda |
Transcribing agency |
CaBNVSL |
Modifying agency |
CaBNVSL |
050 #4 - LIBRARY OF CONGRESS CALL NUMBER |
Classification number |
HF5681.R5 |
100 1# - MAIN ENTRY--PERSONAL NAME |
Personal name |
Beil, Frank J, |
Relator term |
|
245 10 - TITLE STATEMENT |
Title |
Revenue recognition : |
Remainder of title |
principles and practices / |
Statement of responsibility, etc. |
Frank J. Beil. |
250 ## - EDITION STATEMENT |
Edition statement |
1st ed. |
264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
Place of production, publication, distribution, manufacture |
[New York, N.Y.] (222 East 46th Street, New York, NY 10017) : |
Name of producer, publisher, distributor, manufacturer |
Business Expert Press, |
Date of production, publication, distribution, manufacture, or copyright notice |
[(c)2013.] |
300 ## - PHYSICAL DESCRIPTION |
Extent |
1 electronic text (x, 149 pages) : |
Other physical details |
digital file. |
336 ## - CONTENT TYPE |
Content type term |
text |
Content type code |
txt |
Source |
rdacontent |
337 ## - MEDIA TYPE |
Media type term |
computer |
Media type code |
c |
Source |
rdamedia |
338 ## - CARRIER TYPE |
Carrier type term |
online resource |
Carrier type code |
cr |
Source |
rdacarrier |
347 ## - DIGITAL FILE CHARACTERISTICS |
File type |
data file |
Source |
rda |
490 1# - SERIES STATEMENT |
Series statement |
Financial accounting and auditing collection, |
ISBN |
2151-2817 |
500 ## - GENERAL NOTE |
General note |
Part of: 2013 digital library. |
504 ## - BIBLIOGRAPHY, ETC. NOTE |
Bibliography, etc. note |
|
505 0# - FORMATTED CONTENTS NOTE |
Formatted contents note |
Examples index -- |
Title |
1. The big picture: fundamental concepts -- |
-- |
2. Multiple-element arrangements -- |
-- |
3. Product revenue -- |
-- |
4. Service revenue -- |
-- |
5. Revenue from contracts with customers -- |
-- |
Notes -- |
-- |
References -- |
-- |
Index. |
506 ## - RESTRICTIONS ON ACCESS NOTE |
Terms governing access |
Access restricted to authorized users and institutions. |
520 3# - SUMMARY, ETC. |
Summary, etc. |
Revenue is the "top" line on the income statement and is the fundamental driver of business success. It is essential that managers and executives understand the complexities involved in recognizing revenue under Generally Accepted Accounting Principles (GAAP) in the US Revenue Recognition principles are , are primarily concerned with two things: (a) the timing aspect (the when issue) and (b) the amount to be recorded (the how much issue). This book will provide extensive guidance in assisting managers with the appropriate answers to the two questions above for their companies. This book is principally designed for managers and executives who have organizational responsibility for delivering results in the form of "profits" for their organizations. The book will be a comprehensive yet readable examination of the existing rules of revenue recognition for corporate entities. After reading the book, the manager or executive will have a thorough understanding of how accountants measure and record revenue. This "skill-set" will prove invaluable in understanding the impact that their business decisions will have on the financial statements with an emphasis on the income statement and the statement of cash flows. The book will also have an executive-level overview of the proposed "IASB and FASB Standard: Revenue from Contracts with Customers." |
530 ## - COPYRIGHT INFORMATION: |
COPYRIGHT INFORMATION |
COPYRIGHT NOT covered - Click this link to request copyright permission: |
Uniform Resource Identifier |
<a href="b">b</a> |
530 ## - COPYRIGHT INFORMATION: |
COPYRIGHT INFORMATION |
|
538 ## - SYSTEM DETAILS NOTE |
System details note |
Mode of access: World Wide Web. |
538 ## - SYSTEM DETAILS NOTE |
System details note |
System requirements: Adobe Acrobat reader. |
588 ## - SOURCE OF DESCRIPTION NOTE |
Source of description note |
Title from PDF t.p. (viewed on April 29, 2013). |
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name entry element |
Revenue |
General subdivision |
Accounting. |
653 ## - INDEX TERM--UNCONTROLLED |
Uncontrolled term |
arrangements |
653 ## - INDEX TERM--UNCONTROLLED |
Uncontrolled term |
fixed or determinable |
653 ## - INDEX TERM--UNCONTROLLED |
Uncontrolled term |
stand-alone value |
653 ## - INDEX TERM--UNCONTROLLED |
Uncontrolled term |
deliverables |
653 ## - INDEX TERM--UNCONTROLLED |
Uncontrolled term |
variable consideration |
653 ## - INDEX TERM--UNCONTROLLED |
Uncontrolled term |
performance obligations |
653 ## - INDEX TERM--UNCONTROLLED |
Uncontrolled term |
rights of return |
653 ## - INDEX TERM--UNCONTROLLED |
Uncontrolled term |
performance models |
653 ## - INDEX TERM--UNCONTROLLED |
Uncontrolled term |
customer acceptance |
653 ## - INDEX TERM--UNCONTROLLED |
Uncontrolled term |
allocation |
653 ## - INDEX TERM--UNCONTROLLED |
Uncontrolled term |
multiple element arrangement |
653 ## - INDEX TERM--UNCONTROLLED |
Uncontrolled term |
revenue recognition |
653 ## - INDEX TERM--UNCONTROLLED |
Uncontrolled term |
completed performance |
653 ## - INDEX TERM--UNCONTROLLED |
Uncontrolled term |
proportional performance |
653 ## - INDEX TERM--UNCONTROLLED |
Uncontrolled term |
product revenue |
653 ## - INDEX TERM--UNCONTROLLED |
Uncontrolled term |
service revenue |
653 ## - INDEX TERM--UNCONTROLLED |
Uncontrolled term |
contracts with customers |
655 #0 - INDEX TERM--GENRE/FORM |
Genre/form data or focus term |
[genre] |
776 08 - ADDITIONAL PHYSICAL FORM ENTRY |
Relationship information |
Print version: |
International Standard Book Number |
9781606495940 |
830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE |
Uniform title |
2013 digital library. |
830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE |
Uniform title |
Financial accounting and auditing collection. |
International Standard Serial Number |
2151-2817 |
856 40 - ELECTRONIC LOCATION AND ACCESS |
Uniform Resource Identifier |
<a href="https://go.openathens.net/redirector/ciu.edu?url=https://portal.igpublish.com/iglibrary/search/BEPB0000180.html">https://go.openathens.net/redirector/ciu.edu?url=https://portal.igpublish.com/iglibrary/search/BEPB0000180.html</a> |
942 ## - ADDED ENTRY ELEMENTS (KOHA) |
Source of classification or shelving scheme |
Library of Congress Classification |
Usage before 2021-2022 |
CIU |
Koha item type |
Online Book (LOGIN USING YOUR MY CIU LOGIN AND PASSWORD) |
VENDOR |
Business Expert Press |
LOCATION |
ONLINE |
Barecode |
BEP10690480 |
902 ## - LOCAL DATA ELEMENT B, LDB (RLIN) |
c |
1 |
d |
Cynthia Snell |