收入的美国准则规定.docxVIP

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收入的美国准则规定.docx

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Checkpoint Contents Accounting, Audit Corporate Finance Library Editorial Materials Accounting and Financial Statements GAAP Practice Manual Part III: In come Statement 17: Sales, Revenue, and Other Income Sales, Revenue, and Other Income APPLICABLE AUTHORITATIVE PRONOUNCEMENTS EITF No. 99?19 (FASB ASC 605-45), EITF No. 00?10 (FASB ASC 605-45), EITF No. 00-21 (FASB ASC 605-25), EITF No. 01-9 (FASB ASC 605-50), EITF No. 01-14 (FASB ASC 605-45), EITF No. 02-16 (FASB ASC 605-50), EITF No. 03-10 (FASB ASC 605-50), EITF No. 06-1 (FASB ASC 605-50), EITF No. 06-3 (FASB ASC 605- 45) and EITF No. 07-1 SAB No. 101 (and an Interpretation thereof) (FASB ASC 605-15-S99 and 605-10- S99), and SAB No. 104 (FASB ASC 605-10-S99) Securities Act of 1933 Release No. 8642 FASB Codification Sections: FASB ASC 605-45-15; FASB ASC 605-45-50; FASB ASC 605- 25-15; FASB ASC 605-25-25; FASB ASC 605-25-30; FASB ASC 605-25-50 ; FASB ASC 605-50? 15； FASB ASC 605-50-25 OVERVIEW Revenue represents the actual or expected cash inflow from sales of an entityfs core products or services? A realized gain arises from the sale or other disposition of an asset at a price higher than its carrying value or from the extinguishment of a liability at an amount lower than its carrying value. An unrealized gain derives from an in crease in the value of an asset still being held by the entity (i.e., a holding gain). The term “other income,, is used to describe revenue from transactions that are an integral part of operating a business but are not directly associated with the entity*s central products or services ? MEASUREMENT PRINCIPLES Measurement principles pertain to specific items? Individual sections should be consulted for a complete discussion of those items. 17.3.1 SEC Staff Views The SEC Staff has expressed its position regarding the application of GAAP in recognizing revenue. Though SAB No. 101 (FASB ASC 605-10-S99) and the staffs interpretive document and SAB No. 104 (FASB ASC 605?10?S99) apply only to