Top Guidances

• EITF 00-21, Revenue Arrangements with Multiple Deliverables
• SOP 98-9, Modification of SOP 97-2, "Software Revenue Recognition," With Respect to Certain Transactions
• SOP 97-2 (VSOE), Software Revenue Recognition
• SAB 104, Revenue Recognition
• SAB 101, Revenue Recognition in Financial Statements

Other Related Guidances

• SOP 97-1, Accounting by Participating Mortgage Loan Borrowers
• SOP 92-2, Measuring Loss Accruals by Transferors for Transfers of Receivables with Recourse
• EITF 03-11, Reporting Realized Gains and Losses on Derivative Instruments That Are Subject to FASB Statement No. 133 and Not "Held for Trading Purposes" as Defined in Issue No 02-3
• EITF 03-10, Application of Issue No. 02-16 by Resellers to Sales Incentives Offered to Consumers by Manufacturers
• EITF 02-16, Accounting by a Customer (Including a Reseller) for Certain Consideration Received from a Vendor
• EITF 02-3, Issues Involved in Accounting for Derivative Contracts Held for Trading Purposes and Contracts Involved in Energy Trading and Risk Management Activities
• EITF 01-14, Income Statement Characterization of Reimbursements Received for "Out-of-Pocket" Expenses Incurred
• EITF 01-9, Accounting for Consideration Given by a Vendor to a Customer (Including a Reseller of the Vendor's Products)
• EITF 01-2, of APB Opinion No. 29
• EITF 00-25, Vendor Income Statement Characterization of Consideration Paid to a Reseller of the Vendor's Products
• EITF 00-24, Revenue Recognition: Sales Arrangements That Include Specified-Price Trade-in Rights
• EITF 00-22, Accounting for "Points" and Certain Other Time-Based or Volume-Based Sales Incentive Offers, and Offers for Free Products or Services to Be Delivered in the Future
• EITF 00-14, Accounting for Certain Sales Incentives
• EITF 00-10, Accounting for Shipping and Handling Fees and Costs
• EITF 99-19, Reporting Revenue Gross as a Principal versus Net as an Agent
• EITF 99-17, Accounting for Advertising Barter Transactions