Chapter 4
Revenue Recognition
General Information Needed for Case
Studies for this Chapter
The
financial media (see, for example, BusinessWeek Online,
inc.com, and ft.com)
often make reference to the past, present and future performance of a company
when discussing its viability. A variety of methods and standards are referred
to in such media articles to refer to a company’s performance. A number of government,
professional association, academic and business related articles and standards
have been developed to describe the most appropriate techniques for analyzing
a firm’s performance. Following is a small list of such articles and standards.
As
in any most countries around the world, companies in Canada are required to completed
for limited funds and scarce resources from investors and other finance bodies
to enable them to continue in operations. In deciding which companies to invest
in or to finance, investors and financial institutions focus on the earnings potential
of a company. The amount of earnings reported by a company can depend to a considerable
extent on the how that entity recognizes its revenue. Following
is a list of Canadian companies from the construction industry that may recognize
revenue in a similar, whilst there is a second list of companies from a variety
of other industries that could use different methods to recognize revenue: Links
to selected Canadian Construction Industry Firms:
Links to Selected Canadian Companies
from Alternative Industries:
Case
Study 1 Case
Study 2 Case
Study 3 Case
Study 4
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