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[DOC File]Table of US GAAP, IFRS and Intermediate Textbook chapters ...
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Both IFRS 2 and FAS 123(R) are applicable to non-employee transactions, but differences in valuation may occur due to differences in the definition of an employee (a strict definition is used for US GAAP based on common law and an Internal Revenue Service Ruling), the valuation method (typically based on the value of the service/goods for IFRS ...
gaap definition of net revenue

c.s-microsoft.com
Revenue was $28.9 billion and increased 12%. Operating income was $8.7 billion and increased 10%. GAAP net loss was $(6.3) billion and non-GAAP net income was $7.5 billion. GAAP diluted loss per share was $(0.82) and non-GAAP diluted earnings per share was $0.96. GAAP results include a $13.8 billion net charge related to the Tax Cuts and Jobs ...
gaap net income definition

[DOCX File]Issue - U.S. Department of Defense
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The Participation Fee Revenue Account (currently 403) will be changed to Revenue from Services Provided. The definition will be adjusted to include the reporting of revenue from services provided and participation fee revenue earned by providing an activity to a service member irrespective of how the Services record the revenues internally.
irs definition of gross revenue

[DOC File]OSF Form C-1: Accounts Receivable/Deferred Revenue ...
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GAAP requires deferred revenue to be reported at June 30 if your agency: * Has collected revenue in advance of the fiscal year end to which it applies, or * Has accounts receivable that do not apply to the current fiscal year (See Definition C. above).
gross revenue definition accounting

[DOC File]THE FINANCIAL REPORTING FRAMEWORK FOR SMALL AND …
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Revenue Recognition. U.S. GAAP: Revenue is recognized when it is earned or realized based on evidence of the arrangement, the occurrence of a point of sale or delivery, a fixed sales price and reasonable assurance of collectability.
gross revenues meaning

investor.ptc.com
Non-GAAP revenue, non-GAAP operating expense, non-GAAP operating margin, non-GAAP gross profit, non-GAAP gross margin, non-GAAP net income and non-GAAP EPS exclude the effect of the following items: fair value of acquired deferred revenue, fair value adjustment to deferred services cost, stock-based compensation, amortization of acquired intangible assets, acquisition-related and other ...
gaap definition of net profit

Home | DART – Deloitte Accounting Research Tool
ASU 2016-11, Revenue Recognition (Topic 605) and Derivatives and Hedging (Topic 815) — Rescission of SEC Guidance Because of Accounting Standards Updates 2014-09 and 2014-16 Pursuant to Staff Announcements at the March 3, 2016 EITF Meeting.
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Gaap definition of gross revenue