THE FAIR VALUE OF DEFERRED REVENUE
Deferred income has been recognized by the acquiring entity or by the acquirer on their balance prior to the combination. During the deal, deferred revenue must be recorded at fair value according to GAAP . The amount of these deferred income liabilities should be reflected in the financial statemen...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Nicolae Titulescu University Publishing House
2022-06-01
|
| Series: | Challenges of the Knowledge Society |
| Subjects: | |
| Online Access: | http://cks.univnt.ro/download/cks_2022_articles%252F5_CKS_2022_ECONOMIC_SCIENCES%252FCKS_2022_ECONOMIC_SCIENCES_001.pdf |