Wiley Revenue Recognition, Second Edition: Rules and Scenarios -- Contents -- Preface -- About the Author -- Chapter 1: REVENUE RECOGNITION GENERAL PRINCIPLES AND SYSTEMS -- OVERVIEW OF REVENUE RECOGNITION -- REVENUE RECOGNITION GENERAL GUIDELINES -- REVENUE RECOGNITION FRAUD -- EVOLVING PROBLEMS IN REVENUE RECOGNITION -- DISCLOSURES -- REVENUE RECOGNITION POLICIES AND PROCEDURES -- REVENUE RECOGNITION CONTROLS -- Chapter 2: REVENUE RECOGNITION UNDER INTERNATIONAL FINANCIAL REPORTING STANDARDS -- OVERVIEW -- DEFINITIONS OF TERMS -- REVENUE MEASUREMENT FOR GOODS -- REVENUE TIMING FOR GOODS -- REVENUE MEASUREMENT FOR SERVICES -- REVENUE TIMING FOR SERVICES -- CONSTRUCTION CONTRACTS -- INTEREST, ROYALTIES, AND DIVIDENDS -- INCOME RECOGNITION FOR AGRICULTURAL PRODUCTS -- GOVERNMENT GRANTS -- BARTER TRANSACTIONS INVOLVING ADVERTISING SERVICES -- CUSTOMER LOYALTY PROGRAMS -- OTHER REVENUE RECOGNITION ISSUES -- REVENUE RECOGNITION DISCLOSURES -- Chapter 3: REVENUE RECOGNITION WHEN COLLECTION IS UNCERTAIN -- OVERVIEW -- DEFINITIONS OF TERMS -- INSTALLMENT METHOD -- APPLYING THE INSTALLMENT METHOD -- FINANCIAL STATEMENT PRESENTATION -- INTEREST ON INSTALLMENT METHOD RECEIVABLES -- BAD DEBTS AND REPOSSESSIONS -- THE COST RECOVERY METHOD -- DISCLOSURE OF INSTALLMENT SALES -- REVENUE RECOGNITION POLICIES AND PROCEDURES -- REVENUE RECOGNITION CONTROLS -- Chapter 4: REVENUE RECOGNITION WHEN RIGHT OF RETURN EXISTS -- OVERVIEW -- DEFINITIONS OF TERMS -- REVENUE RECOGNITION WHEN THE RIGHT OF RETURN EXISTS -- DISCLOSURE OF THE RIGHT OF RETURN -- RIGHT-OF-RETURN POLICIES AND PROCEDURES -- RIGHT-OF-RETURN CONTROLS -- Chapter 5: REVENUE RECOGNITION FOR MULTIPLE DELIVERABLES -- OVERVIEW -- DEFINITIONS OF TERMS -- OVERVIEW OF MULTIPLE DELIVERABLES REVENUE RECOGNITION -- MULTIPLE DELIVERABLE DISCLOSURES -- MULTIPLE DELIVERABLE CONTROLS.

Chapter 6: REVENUE RECOGNITION IN FRANCHISING -- OVERVIEW -- DEFINITIONS OF TERMS -- FRANCHISE SALES -- AREA FRANCHISE SALES -- OTHER RELATIONSHIPS -- CONTINUING FRANCHISE AND OTHER FEES -- COSTS -- REPOSSESSED FRANCHISES -- BUSINESS COMBINATIONS -- DISCLOSURE OF FRANCHISING REVENUE RECOGNITION -- FRANCHISING REVENUE POLICIES AND PROCEDURES -- FRANCHISING REVENUE CONTROLS -- Chapter 7: REVENUE RECOGNITION FOR LONG-TERM CONSTRUCTION CONTRACTS -- OVERVIEW -- DEFINITIONS OF TERMS -- THE PERCENTAGE-OF-COMPLETION METHOD -- THE COMPLETED-CONTRACT METHOD -- REVENUE MEASUREMENT -- Chapter 8: REVENUE RECOGNITION FOR MOTION PICTURES -- OVERVIEW -- DEFINITIONS OF TERMS -- REVENUE RECOGNITION -- MODIFICATIONS OF ARRANGEMENTS -- PRODUCT LICENSING -- PRESENT VALUE -- MOTION PICTURE REVENUE DISCLOSURES -- Chapter 9: REVENUE RECOGNITION FOR NOT-FOR-PROFITS -- DEFINITIONS OF TERMS -- NOT-FOR-PROFIT REVENUE RECOGNITION -- NOT-FOR-PROFIT REVENUE DISCLOSURES -- NOT-FOR-PROFIT REVENUE POLICIES AND PROCEDURES -- NOT-FOR-PROFIT REVENUE CONTROLS -- Chapter 10: REVENUE RECOGNITION ON REAL ESTATE SALES -- OVERVIEW -- DEFINITIONS OF TERMS -- REAL ESTATE SALES OTHER THAN RETAIL LAND SALES -- METHODS OF ACCOUNTING FOR REAL ESTATE SALES OTHER THAN RETAIL LAND SALES -- PROFIT RECOGNITION ON RETAIL LAND SALES -- TIME-SHARE TRANSACTIONS -- OTHER ISSUES RELATED TO REAL ESTATE SALES TRANSACTIONS -- DISCLOSURES FOR REAL ESTATE SALES -- Chapter 11: REVENUE RECOGNITION FOR RECORDING AND MUSIC -- OVERVIEW -- DEFINITIONS OF TERMS -- REVENUE RECOGNITION BY LICENSORS -- Chapter 12: REVENUE RECOGNITION FOR SERVICES -- OVERVIEW -- DEFINITIONS OF TERMS -- SERVICE TRANSACTIONS -- SERVICE VS. PRODUCT TRANSACTIONS -- REVENUE RECOGNITION METHODS -- EXPENSE RECOGNITION -- INITIATION AND INSTALLATION FEES -- OTHER GUIDANCE TO ACCOUNTING FOR SERVICE TRANSACTIONS -- SERVICE REVENUE DISCLOSURES.

SERVICE REVENUE POLICIES AND PROCEDURES -- SERVICE REVENUE CONTROLS -- Chapter 13: REVENUE RECOGNITION FOR SOFTWARE -- OVERVIEW -- DEFINITIONS OF TERMS -- SOFTWARE REVENUE RECOGNITION -- OTHER ACCOUNTING GUIDANCE -- Chapter 14: OTHER REVENUE RECOGNITION ACCOUNTING TOPICS -- OVERVIEW -- RECOGNITION OF FEES FOR GUARANTEEING A LOAN -- SALES OF FUTURE REVENUES -- REVENUE RECOGNITION ON SALES WITH A GUARANTEED MINIMUM RESALE VALUE -- REVENUE RECOGNITION ON EQUIPMENT SOLD AND SUBSEQUENTLY REPURCHASED SUBJECT TO AN OPERATING LEASE -- ACCOUNTING FOR ADVERTISING BARTER TRANSACTIONS -- ACCOUNTING BY A GRANTEE FOR AN EQUITY INSTRUMENT TO BE RECEIVED IN CONJUNCTION WITH PROVIDING GOODS OR SERVICES -- ACCOUNTING FOR SHIPPING AND HANDLING FEES AND COSTS -- ACCOUNTING FOR "POINTS" AND CERTAIN OTHER TIME-BASED OR VOLUME-BASED SALES INCENTIVE OFFERS, AND OFFERS FOR FREE PRODUCTS OR SERVICES TO BE DELIVERED IN THE FUTURE -- ACCOUNTING IN A BUSINESS COMBINATION FOR DEFERRED REVENUE OF AN ACQUIREE -- ACCOUNTING FOR CONSIDERATION GIVEN BY A VENDOR TO A CUSTOMER -- ACCOUNTING BY A CUSTOMER FOR CERTAIN CONSIDERATION RECEIVED FROM A VENDOR -- APPLYING THE FOREGOING GUIDANCE TO SALES INCENTIVES OFFERED BY MANUFACTURERS TO CONSUMERS (EITF 03-10) -- HOW TAXES COLLECTED FROM CUSTOMERS AND REMITTED TO GOVERNMENTAL AUTHORITIES SHOULD BE PRESENTED IN THE INCOME STATEMENT -- Index.