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Revenue Recognition Principles: Financial Accounting Guide
Introduction
Introduction to Revenue Recognition (5:50)
Basis of Accounting and Revenue Recognition
Basis of Accounting (7:56)
Revenue Recognition Principle (4:48)
Revenue Recognition Principle Continues (8:22)
Revenue Recognition (5:17)
Advances (5:47)
Timing of Recognition (6:56)
Timing of Recognition Continues (6:29)
Example
Working on Example 2 (11:03)
Working on Example 3 (6:46)
Working on Example 4 (2:29)
Working on Example 5 (4:05)
Working on Example 6 (2:43)
Method
Recognize Revenue Interest and Loyalty (7:35)
Percentage of Completion Method (7:42)
Revenue Recognition Method (2:19)
Revenue Operating Cycle (5:16)
Franchise (3:09)
Working on Example 7 (11:11)
Example 7 Continues (2:15)
Installment Sales (2:28)
Working on Example 9 (7:31)
Working on Example 10 (8:09)
Working on Example 11 (8:31)
Impact of IFRS 15 (11:41)
Impact of IFRS 15 Continues (12:01)
Recognize Revenue
Recognize Revenue (3:09)
Recognize Revenue Continue (1:06)
Working on Example 12 (5:35)
Working on Example 13 (8:40)
Working on Example 14 (5:10)
IFRS vs US GAAP (4:21)
Telecom
Revenue Recognition Telecom (2:37)
Revenue of Telecom Companies (5:45)
Contract Modification (3:26)
Contract Modification Continues (3:29)
Incentives Offered and Set Boxes (11:25)
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Incentives Offered and Set Boxes
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