construction-type and certain production-type contracts aicpa statement of position 97-2, software revenue recognition（结构形式和某些产品类型合同协会声明位置97 - 2,软件收入确认）.pdfVIP

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construction-type and certain production-type contracts aicpa statement of position 97-2, software revenue recognition（结构形式和某些产品类型合同协会声明位置97 - 2,软件收入确认）.pdf

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construction-type and certain production-type contracts aicpa statement of position 97-2, software revenue recognition（结构形式和某些产品类型合同协会声明位置97 - 2,软件收入确认）

EITF ABSTRACTS Issue No. 08-9 Title: Milestone Method of Revenue Recognition Dates Discussed: November 13, 2008; March 19, 2009; June 18, 2009 References: FASB Statement No. 5, Accounting for Contingencies FASB Statement No. 13, Accounting for Leases FASB Statement No. 154, Accounting Changes and Error Corrections FASB Concepts Statement No. 5, Recognition and Measurement in Financial Statements of Business Enterprises FASB Invitation to Comment, Accounting for Certain Service Transactions (1978) APB Opinion No. 22, Disclosure of Accounting Policies AICPA Statement of Position 81-1, Accounting for Performance of Construction-Type and Certain Production-Type Contracts AICPA Statement of Position 97-2, Software Revenue Recognition AICPA Statement of Position 00-2, Accounting by Producers or Distributors of Films SEC Staff Accounting Bulletin No. 104, Topic 13, Revenue Recognition EITF Issue No. 00-21, “Revenue Arrangements with Multiple Deliverables” EITF Issue No. 08-1, “Revenue Arrangements with Multiple Deliverables” ISSUE 1. The ultimate objective of attributing arrangement consideration is to determine when the arrangement consideration should be recognized as revenue. As set forth in Concepts Statement 5, paragraph 83, recognition involves consideration of two factors, (a) being realized or realizable and (b) being earned, with sometimes one and sometimes Copyright © 2010, Financial Accounting Standards Board Not for redistributio