Subject category:
Finance, Accounting and Control
Published by:
Harvard Business Publishing
Version: 28 February 2001
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https://casecent.re/p/41981
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Abstract
This case discusses revenue recognition in straightforward situations and then considers revenue transactions that may be more complex to record. Examines how revenue recognition criteria can be implemented for the following situations: 1) Customers pay prior to delivery; 2) Products/services are provided over multiple years; 3) Credit-worthiness of the customer is questionable; and 4) Money-back guarantees are offered.
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Abstract
This case discusses revenue recognition in straightforward situations and then considers revenue transactions that may be more complex to record. Examines how revenue recognition criteria can be implemented for the following situations: 1) Customers pay prior to delivery; 2) Products/services are provided over multiple years; 3) Credit-worthiness of the customer is questionable; and 4) Money-back guarantees are offered.