|
Section 6300: Government Grants and Assistance
[Revenue related U.S. GAAP before the Codification]
ARB 45, October 1955, Long-Term Construction-Type Contracts
SFAS 48, June 1981, Revenue Recognition When Right of Return Exists
EITF 85-9, Revenue Recognition on Options to Purchase Stock of Another Entity
EITF 87-10, Revenue Recognition by Television 'Barter' Syndicators
EITF 90-22, Accounting for Gas-Balancing Arrangements
EITF 91-6, Revenue Recognition of Long-Term Power Sales Contracts
EITF 91-9, Revenue and Expense Recognition for Freight Services in Process
EITF 95-1, Revenue Recognition on Sales with a Guaranteed Minimum Resale Value
EITF 95-4, Revenue Recognition on Equipment Sold and Subsequently Repurchased Subject to an Operating Lease
EITF 96-17, Revenue Recognition under Long-Term Power Sales Contracts That Contain both Fixed and Variable Pricing Terms
EITF 99-19, Reporting Revenue Gross as a Principal versus Net as an Agent
EITF 00-10, Accounting for Shipping and Handling Fees and Costs
EITF 00-21, Revenue Arrangements with Multiple Deliverables
EITF 00-22, 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
EITF 00-24, Revenue Recognition: Sales Arrangements That Include Specified-Price Trade-in Rights
EITF 01-3, Accounting in a Purchase Business Combination for Deferred Revenue of an Acquiree
EITF 01-4, Accounting for Sales of Fractional Interests in Equipment
EITF 01-9, Accounting for Consideration Given by a Vendor to a Customer (Including a Reseller of the Vendor’s Products)
EITF 01-14, Income Statement Characterization of Reimbursements Received for ‘Out-of-Pocket’ Expenses Incurred
EITF 02-16, Accounting by a Customer (Including a Reseller) for Certain Consideration Received from a Vendor
EITF 03-5, Applicability of AICPA SOP 97-2 to Non-Software Deliverables in an Arrangement Containing More-Than-Incidental Software
EITF 03-10, Application of Issue No. 02-16 by Resellers to Sales Incentives Offered to Consumers by Manufacturers
EITF 03-12, Impact of FASB Interpretation No. 45 on Issue No. 95-1
EITF 06-1, Accounting for Consideration Given by a Service Provider to a Manufacturer or Reseller of Equipment Necessary for an End-Customer to Receive Service from the Service Provider
EITF 08-1, Revenue Arrangements with Multiple Deliverables
EITF 08-2, Lessor Revenue Recognition for Maintenance Services
AICPA SOP 75-2, Accounting Practices of Real Estate Investment Trusts
AICPA SOP 81-1, Accounting for Performance of Construction-Type and Certain Production-Type Contracts
AICPA SOP 85-3, Accounting by Agricultural Producers and Agricultural Cooperatives
AICPA SOP 97-2, Software Revenue Recognition
AICPA SOP 98-4, Deferral of the Effective Date of a Provision of SOP 97-2, Software Revenue Recognition
AICPA SOP 98-9, Modification of SOP 97-2, Software Revenue Recognition, with Respect to Certain Transactions
AICPA SOP 00-2, Accounting by Producers or Distributors of Films
|