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Accounting Historians Notebook

2006

Revenue Accounting; Assets (Accounting)

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Note On Revenue Recognition And Asset Measurement, Carl L. Nelson, Hugo Nurnberg Apr 2006

Note On Revenue Recognition And Asset Measurement, Carl L. Nelson, Hugo Nurnberg

Accounting Historians Notebook

Although written over thirty years ago, this paper is still timely. It concretely illustrates with simple numbers as well as words how revenue recognition and asset valuation articulate and interrelate.