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- Title
Managing High-Tech Revenue Streams.
- Authors
O'Connor, Robert
- Abstract
The article focuses on revenue recognition in accounting for the high technology industry and compliance with accounting standards. Rules, guidelines, and regulations from the U.S. Securities and Exchange Commission (SEC), Financial Accounting Standards Board, and American Institute of Certified Public Accountants (AICPA) are discussed. AICPA Statement of Position (SOP) 97-2 and SOP 98-9 and SEC Staff Accounting Bulletin 101 are compliance regulations for software companies that relate to earnings. VSOE, or vendor specific objective evidence, and multi-element contracts are mentioned.
- Subjects
UNITED States; REVENUE accounting; HIGH technology industries; ACCOUNTING standards; UNITED States. Securities &; Exchange Commission; LEGAL compliance; COMPUTER software industry
- Publication
Financial Executive, 2002, Vol 18, Issue 3, p44
- ISSN
0895-4186
- Publication type
Article