In most situations, companies receive consideration after the product is provided or the service performed. In this case, the company should allocate the discount to the product or products that is causing the discount and not to the entire bundle.
Placed near the end of each chapter, the Authoritative Literature References include a full citation as well as a practice Research Case. Welcome to Intermediate Accounting I. If Raeylinn cannot determine this amount, then it should estimate the selling price of the services performed and recognize this amount as revenue.
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These telematics services are regularly sold on a standalone basis by General Motors for a monthly fee.
The imputed interest rate is the more clearly determinable of either 1 the prevailing rate for a similar instrument of an issuer with a similar credit rating, or 2 a rate of interest that discounts the nominal amount of the instrument to the current sales price of the goods or services.
When these situations occur, companies generally recognize revenue on the basis of the fair value of what is received. If you are having problems with homework, the reading, understanding the chapters, writing the paper, etc, please know that there is a tremendous amount of support resources available to you.
How does their accounting treatment affect earnings? Additionally, select a company that had significant issues or an accounting treatment relating to your ruling.
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Students are expected to take responsibility for meeting class requirements and in submitting work when due. Both are distinct they can be sold separately and are not interdependent.
The MP3 audio file for the Chapter 10 lecture is here. New practice opportunities with solutions are integrated throughout the textbook and the Wiley Engage course. Calendar and Collaboration Tools: That is, the equipment, installation, and training are distinct and not interdependent.
Management should update its estimate at each reporting date. In other words, if the performance obligation is not highly dependent on, or interrelated with, other promises in the contract, then each performance obligation should be accounted for separately.
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Management Accounting: Concepts, Techniques & Controversial Issues Chapter 8 Just-In-Time, Theory of Constraints, and Activity Based Management Concepts and Techniques 1. James R. Martin, Ph.D., CMA Professor Emeritus, University of South Florida.
MAAW's Textbook Table of Contents. There are two sets of accounting standards GAPP and iGAPP. By the year _____ GAPP will be phased out for iGAPP.
ACC Intermediate Accounting I. Course Syllabus - Fall Quarter Course Description: Welcome to Intermediate Accounting I. I trust your study of intermediate accounting in this online format will be a fulfilling and rewarding experience.
Business –Intermediate Accounting Section Course Description and Objectives: The primary objective of this exciting course is to help you learn how accounting meets the information needs of various users by developing and communicating information that is useful for external decision making.
Study Intermediate Accounting discussion and chapter questions and find Intermediate Accounting study guide questions and answers.Download