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1、CheckpointContentsAccounting,Audit&CorporateFinanceLibraryEditorialMaterialsAccountingandFinancialStatementsGAAPPracticeManualPartIII:IncomeStatement17:Sales,Revenue,andOtherIncomeSales,Revenue,andOtherIncome17.1APPLICABLEAUTHORITATIVEPRONOUNCEMENTSEITFNo.99・19(FASBAS
2、C605-45),EITFNo.00・10(FASBASC605-45),EITFNo.00-21(FASBASC605-25),EITFNo.01-9(FASBASC605-50),EITFNo.01-14(FASBASC605-45),EITFNo.02-16(FASBASC605-50),EITFNo.03-10(FASBASC605-50),EITFNo.06-1(FASBASC605-50),EITFNo.06-3(FASBASC605-45)andEITFNo.07-1SABNo.101(andanInterpreta
3、tionthereof)(FASBASC605-15-S99and605-10-S99),andSABNo.104(FASBASC605-10-S99)SecuritiesActof1933ReleaseNo.8642FASBCodificationSections:FASBASC605-45-15;FASBASC605-45-50;FASBASC605-25-15;FASBASC605-25-25;FASBASC605-25-30;FASBASC605-25-50;FASBASC605-50・15；FASBASC605-50-2
4、517.2OVERVIEWRevenuerepresentstheactualorexpectedcashinflowfromsalesofanentityfscoreproductsorservices・Arealizedgainarisesfromthesaleorotherdispositionofanassetatapricehigherthanitscarryingvalueorfromtheextinguishmentofaliabilityatanamountlowerthanitscarryingvalue.Anu
5、nrealizedgainderivesfromanincreaseinthevalueofanassetstillbeingheldbytheentity(i.e.,aholdinggain).Theterm“otherincome,,isusedtodescriberevenuefromtransactionsthatareanintegralpartofoperatingabusinessbutarenotdirectlyassociatedwiththeentity*scentralproductsorservices・1
6、7.3MEASUREMENTPRINCIPLESMeasurementprinciplespertaintospecificitems・Individualsectionsshouldbeconsultedforacompletediscussionofthoseitems.17.3.1SECStaffViewsTheSECStaffhasexpresseditspositionregardingtheapplicationofGAAPinrecognizingrevenue.ThoughSABNo.101(FASBASC605-
7、10-S99)andthestaffsinterpretivedocumentandSABNo.104(FASBASC605・10・S99)applyonlytopubliclyheldcompanies,theguidanceinthemshouldbeconsideredbyprivatelyheldentitiesaswell・GeneralMatters.TheStaffclarifiesthat,fortransact!onsthatarewithinthescopeofspecificGAAPpronouncement
8、s,revenueshouldberecognizedinaccordancewiththecriteriasetforththerein.Regardingaspecificarrangementthatisnotexplicitlyaddres
