請用此 Handle URI 來引用此文件:
http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/24810
完整後設資料紀錄
DC 欄位 | 值 | 語言 |
---|---|---|
dc.contributor.advisor | 蔡揚宗 | |
dc.contributor.author | Chia-Lin Chih | en |
dc.contributor.author | 池佳玲 | zh_TW |
dc.date.accessioned | 2021-06-08T05:56:43Z | - |
dc.date.copyright | 2008-02-18 | |
dc.date.issued | 2008 | |
dc.date.submitted | 2008-01-25 | |
dc.identifier.citation | 1. Accounting Research Development Foundation, http://www.ardf.org.tw,2007/10/31
2. AICPA, “Statement of Position 81-1 - Accounting for Performance of Construction-Type and Certain Production-Type Contracts”, AICPA, 1981. 3. AICPA, “Statement of Position 97-2 - Software Revenue Recognition”, AICPA, 1997. 4. AICPA, “Accounting Research Bulletins No. 45 Long-Term Construction-Type Contracts”, AICPA, Oct 1995. 5. Deloitte, “Some Key Differences Between IFRSs and US GAAP”, http://www.iasplus.com/usa/ifrsus.htm, Aug 2005 6. Eardley, Philip & Burness, Louise & Wisely, Dave , IP for 3G: Networking Technologies for Mobile Communications, John Wiley and Sons publishing, 2002 p21 7. FASB, “Statement of Financial Accounting Standards No.5 - Accounting for Contingencies”, FASB, Mar 1975. 8. FASB, “Statement of Financial Accounting Standards No.48 – Revenue Recognition When Right of Return Exists”, FASB, Jun 1981. 9. FASB, “Status of Concepts Statement No.5 – Recognition and Measurement in Financial Statements of Business Enterprises”, FASB, Dec 1984. 10. FASB, “Technical Bulletin No.90-1 – Accounting for Separately Priced Extended Warranty and Product Maintenance Contracts”, FASB, Dec 1990. 11. FASB, “Emerging Issues Task Force 2000Issue 00-21 – Revenue Arrangements with Multiple Deliverables”, FASB, May 2003. 12. FASB, IASB, “Joint FASB/IASB Project - Revenue Recognition”, FASB, Nov 2007. 13. IASC, “International Accounting Standards 18 – Revenue”, London, IASC, Dec 1993. 14. KPMG, “Software revenue recognition- An Analysis of SOP 97-2 and Related Guidance Second Edition” , August 2005 p161~205 15. KPMG LLP, “Guidance on Section 404 Compliance”, KPMG’s defining issues, No 06-20, Jul 2006. 16. Levin, Paul, Construction contract claims, changes & dispute resolution (second edition) , ASCE publications, 1998 17. Memorandum of Understanding between the FASB and the IASB , “A Roadmap for Convergence between IFRSs and US GAAP—2006-2008”, http://72.3.243.42/intl/mou_02-27-06.pdf, Feb 2006 18. O’Connor, Robert, “The impact of Sarbanes-Oxley on Revenue Recognition Practices Part 1”, http://www.cfo.com/article.cfm/5105081?f=related&x=1, Nov 2005 19. Pappalardo, Denise, “ What you need to know about 4G”, http://www.networkworld.com/news/2007/052107-special-focus-4g.html, 2007/05/21 20. SEC, “Staff Accounting Bulletin 104 Topic 13 – Revenue Recognition”, SEC, Dec 2003. 21. Sortur, Shrikant, “Revenue Recognition“, http://icai.org/icairoot/publications/ complimentary/cajournal_apr06/1414-1424.pdf, Apr 2006 22. Seals, Tara, “ Differentiating the Gs in Cellular Networks ”, http://www.phoneplusmag.com/articles/825/71h241551435767.html, 2007/01/30 23. 陳依蘋,”破除數字迷思-營收大就是好?EPS高就值得買?”,會計研究月刊,第222期,頁28-38。 24. 許從崇、郭俐君編譯,”美國會計準則與國際會計準則接軌之現狀與展望, Speech of Dr. Katherine Schipper in Yr2006 International Conference on Accounting Standards”,會計研究月刊,第254期,頁90-97。 25. 馬嘉應、蘇英婷,”企業舞弊的防制(下)”,會計研究月刊,第258期,頁 60-67。 26. 吳琮璠,”我國會計準則積極與國際接軌之計畫”,會計研究月刊,第263期,頁12-14。 27. 劉敏欣譯,中級會計學(上冊),(Keiso, Weygandt, Warfield, Intermediate Accounting) ,台北:臺灣西書文化出版社,民國95年。 28. 財務會計準則公報第一號:財務會計觀念架構及財務報表之編製,台北,財團法人中華民國會計研究發展基金會,民國95年修訂。 29. 財務會計準則公報第十一號:長期工程合約之會計處理準則,台北,財團法人中華民國會計研究發展基金會,民國76年發布。 30. 財務會計準則公報第三十二號: 收入認列之會計處理準則,台北,財團法人中華民國會計研究發展基金會,民國94年修訂。 31. 財團法人中華民國會計研究發展基金會,我國與國際財務會計準則公報之比較,http://www.ardf.org.tw,2007/10/31。 | |
dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/24810 | - |
dc.description.abstract | In general, Revenue is the single largest item in an enterprise’s financial statements and is the key performance indicator for most companies. Nevertheless, it is difficult to obtain all the facts surrounding a transaction and to determine when to recognize revenue based on the complex authoritative accounting standards. As a result, revenue recognition issues are usually the most risky subject for financial statement preparers and auditors.
Because revenue is usually susceptible to fraudulent financial reporting, one of the primary objectives of Sarbanes-Oxley is to ensure that companies are reporting accurate revenue numbers. A survey conducted by RevenueRecognition.com and the Information Technology Company, IDC, in August 2005 discovered that more than 55% of public companies have changed revenue recognition practices as a result of Sarbanes-Oxley. First of all, this thesis gives an introduction of Telecom Industry development trend. Secondly, this thesis provides an overview of the applicable authoritative accounting guidance issued by Securities and Exchange Commission (SEC), Financial Accounting Standards Board (FASB) and the American Institute of Certified Public Accountants (AICPA). Then, the detailed practices of the case company, who have taken a long term approach on continuous improvement compliance, are shared on how to comply the complex regulations. The evolving technology and aggressive business models have brought in fundamental changes in the approaches to revenue recognition. The thesis concludes that the control process is not only for documentation and testing, the compliance will become a core competency of companies to ensure proper reporting and to minimize risk in contract negotiation and management. | en |
dc.description.provenance | Made available in DSpace on 2021-06-08T05:56:43Z (GMT). No. of bitstreams: 1 ntu-97-P91744020-1.pdf: 467068 bytes, checksum: e615b569bfc81000f9b32ce47c968d03 (MD5) Previous issue date: 2008 | en |
dc.description.tableofcontents | 口試委員會審定書...................................... iii
誌 謝............................................... iv 中文摘要.............................................. v THESIS ABSTRACT....................................... vii Table of Contents..................................... ix Index of Figures...................................... xi Index of Tables....................................... xii Chapter 1 Introduction............................... 14 1.1 Research Background and Purpose................... 14 1.2 Research Method................................... 16 1.3 Research Limitation and Scope..................... 17 Chapter 2 Evolution of Wireless Networks Industry.... 18 2.1 The First-Generation Wireless Networks............ 18 2.2 The Second-Generation Wireless Networks........... 19 2.3 The 2.5 Generation Wireless System................ 19 2.4 The Third-Generation Wireless System.............. 20 2.5 The 3.5 Generation Wireless System................ 20 2.6 The Fourth Generation Wireless System............. 21 Chapter 3 U.S. GAAP Authoritative Literature......... 23 3.1 Staff Accounting Bulletin 104 (SAB 104)........... 24 3.2 Statement of Financial Accounting Standards No.48. 28 3.3 Emerging Issues Task Force Issue No.00-21......... 28 3.4 FASB Technical Bulletin No. 90-1.................. 31 3.5 Statement of Position 81-1........................ 31 3.6. Statement of Position 97-2....................... 38 3.7 AICPA Technical Practice Aid No. 5100.39.......... 52 3.8 Statement of Financial Accounting Standards No.5.. 52 Chapter 4 Revenue Recognition Process of the Case Company................ 55 4.1 Background of Case Company........................ 55 4.2 Potential Deliverables in Contracts............... 57 4.3 Revenue Recognition Process Review................ 59 4.4 Introduction of Standard Template................. 63 4.5 Cross Function Revenue Recognition Process........ 72 Chapter 5 IASB-FASB Convergence Project.............. 83 5.1 Background of International Accounting Standards Board .....83 5.2 IASB-FASB Convergence Project..................... 84 5.3 The Convergence Plan between IASB and TWN GAAP.... 85 5.4 Key Difference between IFRSs and U.S GAAP for Revenue Recognition....... 86 Chapter 6 Conclusion................................. 88 References............................................ 90 Appendixes............................................ 93 | |
dc.language.iso | en | |
dc.title | 3G產業之收入認列會計處理-個案研究 | zh_TW |
dc.title | A Case Study of Accounting Treatment of Revenue Recognition for 3G Industry | en |
dc.type | Thesis | |
dc.date.schoolyear | 96-1 | |
dc.description.degree | 碩士 | |
dc.contributor.oralexamcommittee | 黃瓊慧,董水量 | |
dc.subject.keyword | 沙賓法案,收入認列,美國證管會,財務會計準則學會,美國會計師協會, | zh_TW |
dc.subject.keyword | Sarbanes-Oxley,Revenue Recognition,SEC,FASB,AICPA, | en |
dc.relation.page | 100 | |
dc.rights.note | 未授權 | |
dc.date.accepted | 2008-01-28 | |
dc.contributor.author-college | 管理學院 | zh_TW |
dc.contributor.author-dept | 會計與管理決策組 | zh_TW |
顯示於系所單位: | 會計與管理決策組 |
文件中的檔案:
檔案 | 大小 | 格式 | |
---|---|---|---|
ntu-97-1.pdf 目前未授權公開取用 | 456.12 kB | Adobe PDF |
系統中的文件,除了特別指名其著作權條款之外,均受到著作權保護,並且保留所有的權利。