This case will help you explore the impact of authoritative revenue recognition literature in the context of e‐commerce. In addition to better understanding e‐commerce companies, you will have the opportunity to consider important GAAP literature that significantly impacts the revenue recognition practices of numerous organizations. Further, you will gain an appreciation for the fact that decisions regarding revenue recognition policies must often be made in a setting of significant professional and personal pressure.
TechMall.com: Revenue Recognition in the Internet Economy
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Monte R. Swain, Robert D. Allen, David M. Cottrell, Kyle Pexton; TechMall.com: Revenue Recognition in the Internet Economy. Issues in Accounting Education 1 November 2002; 17 (4): 389–400. doi: https://doi.org/10.2308/iace.2002.17.4.389
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