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Revenue Recognition

By: Paul M. Healy
  • Format:Print
  • | Language:English
  • | Pages:6
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Abstract

This case discusses revenue recognition in straightforward situations and then considers revenue transactions that may be more complex to record. Revenue recognition criteria can be implemented for the following situations: 1) Customers pay prior to delivery; 2) Products/services are provided over multiple years; 3) Credit-worthiness of the customer is questionable; and 4) Money-back guarantees are offered.

Keywords

Business Earnings; Revenue Recognition; Decision Making; Financial Statements

Citation

Healy, Paul M. "Revenue Recognition." Harvard Business School Background Note 101-017, August 2000. (Revised February 2001.)

About The Author

Paul M. Healy

Accounting and Management
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