Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Financial Reporting Main Page
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Fried, A., M. P. Holtzman and A. Rotenstein. 2015. Lost and found: Revenue recognition standard offers advice on booking liabilities and breakage income for unredeemed gift cards. Journal of Accountancy (February): 32-36.
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Geller, S. M. 2015. 401 (k) revenue sharing creates employer liability. The CPA Journal (December): 70-71.
Ghosh, A., Z. Gu and P. C. Jain. 2005. Sustained earnings and revenue growth, earnings quality, and earnings response coefficients. Review of Accounting Studies 10(1): 33-57.
Giedt, J. Z. 2018. Modelling receivables and deferred revenues to detect revenue management. Abacus 54(2): 181-209.
Gong, J. J. and S. M. Young. 2016. Financial and nonfinancial performance measures for managing revenue streams of intellectual property products: The case of motion pictures. Advances in Management Accounting (27): 1-37.
Grimm, S. D. and D. Hoag. 2011. Gemini Communications: A case applying revenue recognition standards. Journal of Accounting Education 29(2-3): 174-190.
Gross, A. D., J. Hemker, J. L. Hoelscher and G. Sierra. 2022. Revenue recognition and sales return issues at Medicis Corporation. Issues in Accounting Education (November): 81-95.
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Harrison, J., F. Ng, P. Rouse and M. R. Swain. 2021. The four levers of revenue management. Strategic Finance (November): 32-41.
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Journal of Accountancy. 2017. Line items: Car and truck depreciation limits for 2017; Comments requested on FASB revenue standards; Procedures for refunds of FICA and RRTA taxes clarified. Journal of Accountancy (June): 79.
Journal of Accountancy. 2018. News digest: FASB addresses stranded income effects of tax law; New standard will include revised compilation and review report requirements; AICPA proposes revising independence rules for information system services; ASB issues auditing interpretation on dual reporting; Draft guidance applies ERM principles to ESG risk; To-do list: Key dates; GASB developing revenue and expense recognition model. Journal of Accountancy (May): 9-12.
Journal of Accountancy. 2018. News digest: FASB proposes targeted changes to collaborative arrangements standard; FASB supersedes guidance related to Circular 202; Americans' financial satisfaction hits high mark; FinREC issues 2 revenue recognition working drafts; FASAB proposes new standards for accounting and reporting of government land; Fewer Americans delaying life events for financial reasons; Valuation of portfolio company investments addressed in AICPA working draft; To-do list: Key dates. Journal of Accountancy (July): 9-12.
Journal of Accountancy. 2018. News digest: SEC approves PCAOB's new auditor's reporting model; New analyses guide health care entities through change; PCAOB identifies most frequent 2016 audit issues; FASAB addresses intragovernmental exchanges and component reporting; AICPC offers advice on public entity determination; FinRec releases more revenue recognition working drafts. Journal of Accountancy (January): 9-12.
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Kocabıyıkoğlu, A., C. I. Göğüş and M. H. Hekimoğlu. 2018. The impact of decision types on revenue management decisions: An experimental study. Decision Sciences 49(2): 225-249.
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