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Recent Blog Posts
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Criteria for Treatment as a Sale
Before the Accounting Standards Board published additional clarifying rules, it was not untypical for companies to account for transactions as sales, despite continuing interests in and control over the transferred assets (i.e. receivables or financial assets in security lending/repo transactions). ...read full article»
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Cost Recovery Method
In the cost recovery method provid is not recognized until the sum of the cash receipts exceed the costs of the asset sold. If for example a company sells a specific assets costing USD 40 000 for the price of ...read full article»
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Instalment Sales Method
With the instalment sales method revenue is recognized at the point where cash is collected as opposed to when the sale occurs. That way gross profit is deferred and recognized proportionately to the collection of receivables. This method of accounting ...read full article»
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Constant Dollar Accounting
Under SFAS 89 companies are encouraged, but not required, to report their financial statements in US dollars, as well as provide information on the effects if changing prices. One accounting method in line with this standard is constant dollar accounting. Under ...read full article»
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Held-to-maturity, Available-for-sale, and Trading Category
Under US GAAP debt and marketable equity seucurities have to be classified into one of the three categories: Held-to-maturity. If the entity has the intent and the abilitiy to hold the debt security until maturity, it may classify the security as ...read full article»
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