Lecture Financial reporting and analysis (6/e) - Chapter 3: Additional topics in income determination

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Lecture Financial reporting and analysis (6/e) - Chapter 3: Additional topics in income determination

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After completing chapter 3, students will be able to: When is it appropriate to recognize revenue before or after the point of sale? Revenue recognition details for long-term construction contracts, agricultural commodities, and installment sales; revenue principles for franchise sales, right of return, and “bundled” software sales; how the flexibility in GAAP for income determination invites managers to manipulate or manage earnings;...

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