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 ...

Money your company earns from selling goods or services goes into your books as revenue. Beyond that, however, what "revenue" means when it appears in your financial statements depends on the ...

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 ...

In business, not all income and costs directly match up with the goods and services sold or the assets purchased. In many cases, the value received is actually delayed over time. According to ...

IMGCAP(1)]There are a number of challenges when it comes to the valuation of deferred revenue, including the impact of the new accounting rules on revenue recognition. Deferred revenue typically ...

Apple reported net earnings of $7.5 billion for the quarter ending in September, but it also amassed more than $10 billion in deferred revenues that it hasn't yet declared as income. Apple's deferred ...

Anyone who has run a business of any size understands how confusing and, at times, complex the tax code can seem. So deferred tax assets (DTAs) can be challenging. However, understanding them is ...