Skip to Main Content
HBS Home
  • About
  • Academic Programs
  • Alumni
  • Faculty & Research
  • Baker Library
  • Giving
  • Harvard Business Review
  • Initiatives
  • News
  • Recruit
  • Map / Directions
Faculty & Research
  • Faculty
  • Research
  • Featured Topics
  • Academic Units
  • …→
  • Harvard Business School→
  • Faculty & Research→
Publications
Publications
  • August 2000 (Revised February 2001)
  • Background Note
  • HBS Case Collection

Revenue Recognition

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

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.)
  • Educators
  • Purchase

About The Author

Paul M. Healy

Accounting and Management
→More Publications

More from the Author

    • January 2022
    • Industrial & Labor Relations Review

    Determinants of Gender Differences in Change in Pay among Job-Switching Executives

    By: Boris Groysberg, Paul M. Healy and Eric Lin
    • November 2021
    • Faculty Research

    Hitting Home: Amazon and Mary's Place

    By: Paul M. Healy, Debora L. Spar and Amy Klopfenstein
    • October 2021
    • Management Science

    Directors' Perceptions of Board Effectiveness and Internal Operations

    By: J. Yo-Jud Cheng, Boris Groysberg, Paul M. Healy and Rajesh Vijayaraghavan
More from the Author
  • Determinants of Gender Differences in Change in Pay among Job-Switching Executives By: Boris Groysberg, Paul M. Healy and Eric Lin
  • Hitting Home: Amazon and Mary's Place By: Paul M. Healy, Debora L. Spar and Amy Klopfenstein
  • Directors' Perceptions of Board Effectiveness and Internal Operations By: J. Yo-Jud Cheng, Boris Groysberg, Paul M. Healy and Rajesh Vijayaraghavan
ǁ
Campus Map
Harvard Business School
Soldiers Field
Boston, MA 02163
→Map & Directions
→More Contact Information
  • Make a Gift
  • Site Map
  • Jobs
  • Harvard University
  • Trademarks
  • Policies
  • Accessibility
  • Digital Accessibility
Copyright © President & Fellows of Harvard College