A great irony of accounting on an accrual basis is that it lets companies report revenue that they do not have and actual cash that they have not earned. Accounts receivable and deferred revenue ...

IMGCAP(1)]There are a number of challenges when it comes to the valuation of deferred revenue, including the impact of the new accounting rules on revenue recognition. Deferred revenue typically ...

Unearned revenue is a liability account on a company's books. The account balance represents the value of goods and services on which a company has received advance payments but has not yet performed ...

Whether you are a small business owner trying to get an accurate picture of cash flow or a Main Street investor examining financial statements to pick stocks, understanding deferred revenue can help ...

The recognition and measurement of deferred revenue in business combinations would change under a new proposal issued Thursday by FASB. FASB issued a proposed Accounting Standards Update (ASU) and an ...