Publications
Publications
- September 1992 (Revised April 1993)
- HBS Case Collection
Recognizing Revenues and Expenses: When Is Income Earned?
By: William J. Bruns Jr.
Abstract
An introduction to the accrual concept used in accounting and its importance to revenue recognition and the matching concept. To be used in conjunction with inventory valuation cases where delivery may not constitute a sale and revenue.
Keywords
Citation
Bruns, William J., Jr. "Recognizing Revenues and Expenses: When Is Income Earned?" Harvard Business School Background Note 193-047, September 1992. (Revised April 1993.)