The impact of new financial reporting standards on revenue management

Ronald J Huefner ()
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Ronald J Huefner: School of Management, State University of New York at Buffalo

Journal of Revenue and Pricing Management, 2016, vol. 15, issue 1, No 7, 78-81

Abstract: Abstract The requirements of external financial reporting often influence management actions and decisions. A comprehensive new standard on reporting of revenues, issued jointly by the International Accounting Standards Board and the (US) Financial Accounting Standards Board, makes significant changes to the presentation of revenues on company financial statements. This article outlines the new requirements and considers possible implications for revenue-management decisions.

Keywords: revenue reporting; financial statements; bundling and unbundling; price concessions (search for similar items in EconPapers)
Date: 2016
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Citations: View citations in EconPapers (1)

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DOI: 10.1057/rpm.2015.45

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