Tutorial Revenue and Share Based Payments1

Tutorial Revenue and Share Based Payments1 - Part A Basic...

Info iconThis preview shows pages 1–2. Sign up to view the full content.

View Full Document Right Arrow Icon
" THE UNIVERSITY OF NEW SOUTH WALES Australian School of Business TUTORIAL – Week 9 70+3 ,',)1+-893 8$-1&+&* ):; 1. When to recognise revenue from sale of goods or from rendering of services 2. Accounting for construction contract activity using the percentage of completion method 3. The meaning of cash-settled and equity-settled share based payment transactions 4. Accounting for share options granted to employees including where there is a vesting period 5. The implications of agency theory to revenue/profit recognition C Part A. Basic Concepts A1. Questions from Deegan, Chapter 16 Question 1 When would it be appropriate to recognise revenue at completion of production rather than at point of sale? (LO 1) 6$-3'1$. 1$8+-:85K :'5$1K 70+3 +3 ,0$ (-3$ F)1 6)3, 1$,-+8 3-8$3K P& ),0$1 (-3$3Q ,0$ ,1-&3F$1 )F 1+3M3 1$%$&'$ +3 &), 1$()*&+3$.K G& $&,+,5 6-5 1$,-+& - 3+*&+F+(-&, 1+3M )F )L&$130+A +& <(? L0$& ,0$ *)).3 -1$ 30+AA$. 3':;$(, ,) +&3,-88-,+)& -&. ,0$ +&3,-88-,+)& +3 - 3+*&+F+(-&, A-1, )F ,0$ ()&,1-(, L0+(0 0-3 &), 5$, :$$& ()6A8$,$. :5 ,0$ $&,+,5N
Background image of page 1

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full DocumentRight Arrow Icon
Image of page 2
This is the end of the preview. Sign up to access the rest of the document.

This note was uploaded on 07/13/2011 for the course ACCT 2522 at University of New South Wales.

Page1 / 7

Tutorial Revenue and Share Based Payments1 - Part A Basic...

This preview shows document pages 1 - 2. Sign up to view the full document.

View Full Document Right Arrow Icon
Ask a homework question - tutors are online