The Financial Accounting Standards Board issued a proposed accounting standards update Thursday on the recognition and measurement of deferred revenue in business combinations. The proposal comes ...

Please Note: Blog posts are not selected, edited or screened by Seeking Alpha editors. In this article, we'll take a look at the "Deferred Revenues" line of the balance sheet, what it refers to, and ...

You might not realize it, but every time you sign a credit card slip for your lunch, you are executing a promise to pay. If you are paying in advance for a catered employee luncheon to be delivered ...

When you hear about the term "deferred revenue" and think about a typical list of financial statements, you might assume this goes on the income statement like other revenue received. However, ...

Source: www.LearningVideo.com via Flickr. What is the difference between deferred revenue and unearned revenue? Well, the short answer is that both terms mean the same thing -- that a business has ...

How does a company account for cash payments received in advance of delivering its goods or services? Under the "accrual-basis accounting" rules used by most companies, advance payments can't be ...

The recognition and measurement of deferred revenue in business combinations would change under a proposal issued by FASB. FASB issued a proposed Accounting Standards Update (ASU) (available at ...

I work with a lot of companies, and sooner or later the topic of deferring revenue always comes up. Some companies do it, some don’t. Those that do tend to be happy with the process and accuracy of ...

On October 23, Tesla surprised investors by posting a $143 million profit for its third quarter. During the accompanying public call with investors, both CEO Elon Musk and Chief Financial Officer Zach ...

The handling of prepaid expense deferrals and expense accruals will be consistent with the last nine fiscal years. General Accounting processes all prepaid expense deferrals and accruals for all of ...

Accounting for initial franchise fees is a pivotal area in franchise accounting as it directly impacts the franchisor’s earnings and cash flows. The initial franchise fee is a major component of a ...

The recognition and measurement of deferred revenue in business combinations would change under a new proposal issued Thursday by FASB. FASB issued a proposed Accounting Standards Update (ASU) and an ...