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  2. Accounting Standards Codification - Wikipedia

    en.wikipedia.org/wiki/Accounting_Standards...

    The three primary goals of the codification are "simplify user access by codifying all authoritative U.S. GAAP in one spot, ensure that the codification content accurately represented authoritative U.S. GAAP as of July 1, 2009, and to create a codification research system that is up-to-date for the released results of standard-setting activity."

  3. Vendor-specific objective evidence - Wikipedia

    en.wikipedia.org/wiki/Vendor-specific_objective...

    VSOE revenue recognition is commonly used by companies that sell software products and services in multiple-element bundles. VSOE focuses on the fair market value of an item sold individually, as opposed to the assigned sales value of the item sold as part of a multiple-element bundle.

  4. List of International Financial Reporting Standards - Wikipedia

    en.wikipedia.org/wiki/List_of_International...

    This is a list of the International Financial Reporting Standards (IFRSs) and official interpretations, as set out by the IFRS Foundation.It includes accounting standards either developed or adopted by the International Accounting Standards Board (IASB), the standard-setting body of the IFRS Foundation.

  5. Revenue recognition - Wikipedia

    en.wikipedia.org/wiki/Revenue_recognition

    Under the revenue recognition principle, when a company received an advance payment, it is not recognized as revenue but as liabilities in the form of deferred income (which requires the company to perform certain obligations), until the following conditions are met:

  6. FASB 133 - Wikipedia

    en.wikipedia.org/wiki/FASB_133

    Statements of Financial Accounting Standards No. 133, Accounting for Derivative Instruments and Hedging Activities, commonly known as FAS 133, is an accounting standard issued in June 1998 by the Financial Accounting Standards Board (FASB) that requires companies to measure all assets and liabilities on their balance sheet at “fair value”.

  7. File:EUD 2015-958.pdf - Wikipedia

    en.wikipedia.org/wiki/File:EUD_2015-958.pdf

    acknowledge the source of the Information in your product or application by including or linking to any attribution statement specified by the Information Provider(s) and, where possible, provide a link to this licence; If the Information Provider does not provide a specific attribution statement, you must use the following:

  8. File:EUR 1999-605.pdf - Wikipedia

    en.wikipedia.org/wiki/File:EUR_1999-605.pdf

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