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> Accounting for the iPhone at Apple Inc.

商品編號: 9-111-003
出版日期: 2010/09/09
作者姓名:
Brochet, Francois;Palepu, Krishna G.;Barley, Lauren
商品類別: Other
商品規格: 19p

再版日期: 2013/09/10
地域: California
產業:
個案年度: 2008 -  2009

 


商品敘述:

Apple initially recognized revenue associated with its iPhone product using subscription accounting. However, in 2008, the company started providing non-GAAP supplemental numbers where substantially all of the revenue was recognized upfront. Market participants'' reactions to the disclosure were mixed. Was Apple "right" in arguing that subscription accounting was inadequate for the iPhone?


涵蓋領域:

Accounting standards;Accrual accounting;Technology and analytics;Accounting


相關資料:

, (9-111-094), 13p, by Francois Brochet, Krishna G. Palepu