TAM Addresses SAB 101 Revenue Recognition Issues
In December 1999, the SEC issued Staff Accounting Bulletin (SAB) 101, Revenue Recognition in Financial Statements, to provide guidance on revenue recognition for publicly traded companies. The paper offered a range of fact patterns with
Diebold’s SEC Inquiry
These revenue recognition issues were pummeled into CFO’s brains around the turn of the century, when SAB No. 101 was released. (And even then, there wasn’t much novelty to that bulletin: it was basically a compendium of existing GAAP
US-VA: Herndon-Lease Accountant
Candidates must have strong knowledge of SAB 101/101, EITF 00-21 / 99-19, FAS 13 and other revenue recognition guidance and must have high-energy work ethic, and be available to work non-standard hours during peal season times.
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Novellus Systems Inc. Q1 2006 Earnings Conference Call Transcript
Revenue is forecasted to be in the range of 370 million to 380 million. Is this an impact of SAB 101, or could you elaborate on what’s going on there? is primarily the factor that’s causing the delay in revenue recognition.
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China Expert Technology CXTI 2005 10-K
They burned through about $9.5 million in revenue in Q4, so that should leave $38 is recognized as work is performed and amounts are earned based on SAB No. 101. They added better detail to the revenue recognition details.
The Impact of Sarbanes-Oxley on Revenue Recognition Practices
and Exchange Commission of Staff Accounting Bulletins (SAB) 101 and 104, the fact that reliable revenue reporting is a demand all companies must meet, revenue recognition practices as a result of Sarbox, see Figure 1.
The Impact of Sarbanes-Oxley on Revenue Recognition Practices
The introduction by the Securities and Exchange Commission of Staff Accounting Bulletins (SAB) 101 and 104, as well as FASB’s Emerging Issues Task Force (EITF) 00-21 and the Sarbanes-Oxley Act underscore the fact that reliable revenue
Financial Compliance is Everyone’s Problem
The SEC’s Staff Accounting Bulletin 101 & 104 (SAB 101/104) provides revenue recognition guidelines for complex business models where products and services are bundled together and delivered to the customer over extended sales and

The CPA Journal
SAB 101 emphasizes the two revenue recognition criteria: realized (or realizable) and earned. The SEC staff has also issued guidelines that the two criteria
The Right Way to Recognize Revenue
By understanding some of the problems companies face in complying with SAB 101, CPAs may be able to choose the most appropriate revenue recognition
Softrax Solutions | Revenue Recognition Software
Provide a transactional audit trail for SOX 404 assertions; Support compliance with revenue recognition rules (SOP 97-2, 98-9, VSOE, SOP 81-1, SAB 101,
SEC's staff accounting bulletin 101: Revenue recognition in
On December 3, 1999, the SEC released Staff Accounting Bulletin ("SAB") 101- Revenue Recognition in Financial Statements. 17 CFR Part 211, 71 SEC Docket 667
SSRN-Motives for Early Revenue Recognition: Evidence from SEC
SSRN-Motives for Early Revenue Recognition: Evidence from SEC Staff Accounting Bulletin (SAB) 101 by Jennifer Lynne Altamuro, Anne Beatty, Joseph Weber.

Softrax Solutions | Revenue Recognition Software
Provide a transactional audit trail for SOX 404 assertions; Support compliance with revenue recognition rules (SOP 97-2, 98-9, VSOE, SOP 81-1, SAB 101,
SEC's staff accounting bulletin 101: Revenue recognition in
On December 3, 1999, the SEC released Staff Accounting Bulletin ("SAB") 101- Revenue Recognition in Financial Statements. 17 CFR Part 211, 71 SEC Docket 667
TAM addresses SAB 101 Revenue Recognition issues Tax Adviser, The
'TAM addresses SAB 101 Revenue Recognition issues from Tax Adviser, The in Business & Finance provided by LookSmart Find Articles.
SSRN-Motives for Early Revenue Recognition: Evidence from SEC
SSRN-Motives for Early Revenue Recognition: Evidence from SEC Staff Accounting Bulletin (SAB) 101 by Jennifer Lynne Altamuro, Anne Beatty, Joseph Weber.
Current Developments in Revenue Recognition: Multiple Element
Multiple element revenue arrangements are not addressed in Staff Accounting Bulletin No. 101,. Revenue Recognition in Financial Statements (SAB 101).
Recognizing Revenue under SAB 101: A Case Study Approach.
The concern with revenue recognition improprieties led the SEC to issue Staff Accounting Bulletin No. 101 (SAB 101) in 1999 to clarify existing Generally
The effects of accelerated revenue recognition on earnings
using a sample of firms that accelerated revenue recognition prior to SAB No. 101 adoption (SAB 101 firms) and a matched set of firms that were unaffected
**Mattson**
Exhibit D: Explanation of Revenue Recognition under SAB 101 Summary SAB 101, Revenue Recognition in Financial Statements: On December 3, 1999,