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gaap_revrec.txt

  1. Gross vs. Net?
    EITF 99-19
  2. Multiple Element Arrangements?
    EITF 00-21
  3. Revenue Recognition (Non-SW)?
    SAB 104
  4. Right of Return?
    FAS 48
  5. Concessions?
    TPA 56
  6. Significant & Incremental?
    TPA 50 & 51
  7. Acceptance?
    TPA 67
  8. Linked transactions?
    TPA 39
  9. Contract Accounting?
    SOP 81-1
  10. Loss Accruals?
    FAS 5
  11. Foreign Currency Translation?
    FAS 52
  12. Materiality?
    SAB 99
  13. Costs of Computer SW to be sold?
    FAS 86
  14. Costs of Computer SW to be used internally?
    SOP 98-1
Author
weaselous
ID
153040
Card Set
gaap_revrec.txt
Description
GAAP Flash Cards
Updated

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