Ver. 1.0 (discretion) (revenue management) (fictitious revenue recognition) (window dressing) (fraudulent accounting practice) SEC (General
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2 Ver. 1.0 (discretion) (revenue management) (fictitious revenue recognition) (window dressing) (fraudulent accounting practice) SEC (Generally Accepted Accounting Principles: GAAP) GAAP (realization principle) (aggressive accounting policy) 1
3 1 E (grossed-up) [Davis,2002] (1) (2) (premature revenue recognition) (earnings management)
4 (market test) GAAP 1 (sales basis) (unrealized revenue) GAAP IT 1990 IT SEC 1999 Staff Accounting Bulletin, No. 101(SAB101), 3
5 SAB101 (substance over form) SAB101 (persuasive evidence of an arrangement) (fixed or determinable) SAB101 Mulford and Comiskey[2002,p ] SEC 4
6 (3) (4) GAAP (side letter) (buy back) (right of return) 5
7 (consignment) FASB 1981 SFAS No.48 SFAS No (para.6) 6 (5) 6 6
8 (6) SFAS No.48 (provision for return) (para.7) (7) 1 Sybase 1998 SEC [Mulford and Comiskey,2002,p.1] 7
9 SFAS No.48 SFAS No.48 (provision for price adjustment) (8) 2 8
10 Mulford and Comiskey[2002,p176] Hewlett-Packard Co. (price protection program) (provision for price protection program) 3 [1994] 8 (shipment) (acceptance) 9
11 (bill and hold) SEC SAB101 7 (unearned revenue) (9) SEC 4 Sunbeam Corp
12 SEC Mulford and Comiskey[2002,p ] (channel stuffing) (trade loading) (10) 5 Mulford and Comiskey[2002,p171] Bausch & Lomb
13 (up-front service fees) SAB (deferral method) (subscription) 12
14 1997 AICPA Statement of Position(SOP) 97-2 SOP SAP101 (multiple elements) (economic performance) (11) SOP97-2 (contract accounting) (percentage-of-completion method) (completed-contract method) (12) 7 Microsoft Corp [Mulford and Comiskey,2002,p ] OEM 13
15 SAP101 14
16 (1) (earnings multiple) (price earnings ratio: PER)1 (EPS) IT E PER (revenue multiple) 1 1 (2) 15
17 Mulford and Comiskey [2002,p ] (3) (4) (related-party) (5) SFAS No.48 (a) (fixed or determinable) (b) (c) (d) (e) (f) (6) [Mulford and Comiskey,2002,p.185] 16
18 ( ) (8) [1994] 8 (9) (10) (secured financial arrangement (11)(economic performance) (12) 3 [Mulford and Comiskey,2002,p.183] [ ] American Institute of CPAs, Accounting Standards Executive Committee, Statement of Position (SOP) 97-2, Software Revenue Recognition (October 1997) Davis, Angela K., The Value Relevance of Revenue for Internet Firms: Does Reporting Grossed-up or Barter Revenue Make a Difference, Journal of Accounting Research, Vol.40, No.2 (May 2002), pp Financial Accounting Standards Board, Statement of Financial Accounting Standards No. 48, Revenue Recognition When Right of Return Exists (June 1981). 17
19 Financial Accounting Standards Board, Emerging Issues Task Force Issue No , Reporting Revenue Gross as a Principal versus Net as an Agent (1999). Healy, P., and J. Wahlen, A Review of the Earnings Management Literature and Its Implication for Standard Setting, Accounting Horizons, Vol. 13, No. 4 (December,1999), pp McNichols Maureen F. Research Design Issues in Earnings Management Studies, Journal of Accounting and Public Policy, Vol. 19 (2000), pp Mulford, Charles W., and Eugene E. Comiskey, The Financial Numbers Game: Detecting Creative Accounting Practices (John Wiley & Sons, Inc.,2002) b DP 9914 (1999, 6 ) (2000, 10 ) (2000, 8 ) a (2003b 12 ),27-38 Securities and Exchange Commission, Staff Accounting Bulletin (SAB), No. 101, Revenue Recognition in Financial Statement (December 3, 1999). Tirole, Jean, The Theory of Industrial Organization (MIT Press, 1988). 18
20 2
21 * 4
22 IBM Some Notes on the Weather Derivative & Temperature Swap in Japan
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