商学 59‐5・6/1.岡部

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1 283 revenue management 1990 IT premature revenue recognition opportunism 1 earnings-process Generally Accepted Accounting Principles : GAAP unearned income unrealized income GAAP fictitious revenue recognition window dressing fraudulent accounting practice

2 market test GAAP sales basis premature 1 3

3 IT 1990 IT SEC 1999 Staff Accounting Bulletin, No. 101 SAB 101 SAB 101 substance over form 3 SAB 101 persuasive evidence of an arrangement fixed or determinable SAB 101 3

4 SAB SAB 101 right to return b2005 c

5 287 risk sharing contract buy back SAB SFAS No. 48 provision for return para. 7

6 consignment 1 1 3

7 289 SFAS 6 No. 48 FASB 1981 SFAS No SFAS No para shipment acceptance

8 290 bill and hold 1 SEC SAB

9 291 3 up-front service fees

10 292 SAB deferral method subscription AICPA Statement of Position SOP 97 2 SOP SAB 101 3

11 293 multiple elements economic performance SOP 97 2 contract accounting percentageof-completion method completed-contract method 3 1

12 American Institute of CPAs, Accounting Standards Executive Committee, Statement of Position SOP 97 2, Software Revenue Recognition October 1997 Financial Accounting Standards Board, Statement of Financial Accounting Standards No. 48, Revenue Recognition When Right of Return Exists June 1981 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 ReviewoftheEarnings 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 pp Mulford, Charles W., and Eugene E. Comiskey, The Financial Numbers Game : Detecting Creative Accounting Practices John Wiley & Sons, Inc., a b a b c

13 Securities and Exchange Commission, Staff Accounting Bulletin SAB No. 101, Revenue Recognition in Financial Statement December 3, 1999

Ver. 1.0 (discretion) (revenue management) (fictitious revenue recognition) (window dressing) (fraudulent accounting practice) SEC (General

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