The Effects of Accounting Standards Updated 2009-13 On Revenue Recognition in Multiple-Deliverable Arrangements
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Date
2013-11
Authors
Maeda, Stephanie
Journal Title
Journal ISSN
Volume Title
Publisher
University of Oregon
Abstract
The issuance of Accounting Standards Update 2009-13 in October of 2009
substantially changed the requirements for recognizing revenue in transactions
consisting of multiple elements. One of the main reasons for the issuance of this
update was to increase the accuracy of reported revenue figures by aligning
revenue recognition with the economic reality of multiple-element transactions.
The research presented here examines the extent to which the issuance of ASU
2009-13 affected reported revenue figures of companies that enter into multiple deliverable
arrangements, as well as the impact that this update had on the way in
which investors interpret reported revenue figures.
Description
38 pages. A thesis presented to the Department of Accounting and the Clark Honors College of the University of Oregon in partial fulfillment of the requirements for degree of Bachelor of Science, Fall 2013.
Keywords
Revenue, Recognition, FASB, ASU 2009-13, Accrual, Earnings