The exchange of goods or services for money isn't always simultaneous in the business world. When a service is provided without immediate compensation or money is received before goods are shipped, ...

Business accounting practices often work with transactions that involve delayed payments for services rendered or products delivered. Deferred revenues consist of transactions involving delays in ...

Deferred revenue is recorded when payment is received before services are delivered. It helps companies show a more accurate financial state under GAAP rules. Growing deferred revenue typically ...

IMGCAP(1)]There are a number of challenges when it comes to the valuation of deferred revenue, including the impact of the new accounting rules on revenue recognition. Deferred revenue typically ...

These days, it seems as if everyone wants to be a technology company—or to merge with one. Global merger-and-acquisition (M&A) activity through December 2015 was at a record high, with acquisition ...