Course Schedule and Catalog
Course Catalog - 2021-2022
MACC 515 - ADVANCED REVENUE RECOGNITION
Long Title: ADVANCED TOPICS IN REVENUE RECOGNITION
Department: Management
Grade Mode: Standard Letter
Language of Instruction: Taught in English
Course Type: Lecture
Credit Hours: 1.5
Restrictions:
Must be enrolled in one of the following Level(s):
Graduate
Must be enrolled in one of the following Degree(s):
Master of Accounting
Description: While revenue generation is a key source of business risk and represents the primary value creation activity, its measurement and reporting in financial statements can be subject to substantial judgment. The course will cover the principles embedded in the US GAAP for revenue recognition and will examine how revenue recognition can vary substantially according to the underlying economics of different business models.