Revenue Recognition in Financial Statements: An Introduction

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This derivative book deals with revenue-the biggest item in financial statements and perhaps the most contentious. E-commerce and new business models have created different revenue streams to be accounted for, thereby laying great stress on Revenue Recognition (RR). Read this book to know all about RR such as the right to recognize revenue, revenue & expense recognition, its perils and audit issues and RR policies in telecommunications, pharmaceutical companies, films etc.

This derivative book "Revenue Recognition in Financial Statements – An Introduction" deals with these issues in two sections. The first section introduces the topic ‘revenue recognition’ and then delves into different aspects of RR such as right way to recognize revenue, revenue and expense recognition, its perils and audit issues. The second section deals with the RR policies and issues of different industries like telecommunications, pharmaceutical companies, film industry and finally practices in Indian companies.

ABOUT THE AUTHOR E. Mrudula

E. Mrudula holds PGDBA in finance from the ICFAI Business School, Hyderabad. She is currently working as an Associate Consultant at ICFAI Books, an affiliate of the ICFAI University. She has been a regular contributors of articles and case studies to various publications of ICFAI University Press. Her areas of interest include security analysis, project management and human resources.

ABOUT THE AUTHOR V.R.P. Kashyap

Kashyap Vattipalli holds an MBA degree in finance from Osmania University and PG Diploma in International Trade from Bharatiya Vidya Bhavan. Prior to joining ICFAI Books, an affiliate of the ICFAI University, as Faculty Associate, he was working for Accenture, Bangalore. His case studies have appeared in various ICFAI magazines. His areas of interest include international finance, derivative markets, venture capital and monetary economics.