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to allocate revenue to multiple deliverables in a contract

German translation: Erlöserfassung bei Mehrkomponentenverträgen

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:to allocate revenue to multiple deliverables in a contract
German translation:Erlöserfassung bei Mehrkomponentenverträgen
Entered by: Olaf Reibedanz
Options:
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12:11 Dec 28, 2010
English to German translations [PRO]
Bus/Financial - Accounting / Geschäftsbericht (US-GAAP)
English term or phrase: to allocate revenue to multiple deliverables in a contract
In September 2009, the FASB amended the guidance for ***allocating revenue to multiple deliverables in a contract***. In accordance with the amendment, companies can allocate consideration in a multiple element arrangement in a manner that better reflects the transaction economics. When vendor specific objective evidence or third party evidence for deliverables in an arrangement cannot be determined, companies will now be allowed to develop a best estimate of the selling price to separate deliverables and allocate arrangement consideration using the relative selling price method.

Danke für eure Hilfe!
Olaf Reibedanz
Colombia
Local time: 10:15
Erlöserfassung bei Mehrkomponentenverträgen
Explanation:
Beim Verkauf gebündelter Produkte (zB PC + Software) entstehen eigentlich unterschiedliche Erlöse. EITF 00-21 regelt die Erlöserfassung in solchen Fällen
Selected response from:

Hans G. Liepert
Switzerland
Local time: 16:15
Grading comment
Danke, Hans!
4 KudoZ points were awarded for this answer

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Summary of answers provided
4 +2Erlöserfassung bei Mehrkomponentenverträgen
Hans G. Liepert


  

Answers


21 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
Erlöserfassung bei Mehrkomponentenverträgen


Explanation:
Beim Verkauf gebündelter Produkte (zB PC + Software) entstehen eigentlich unterschiedliche Erlöse. EITF 00-21 regelt die Erlöserfassung in solchen Fällen

Hans G. Liepert
Switzerland
Local time: 16:15
Specializes in field
Native speaker of: Native in GermanGerman
PRO pts in category: 894
Grading comment
Danke, Hans!

Peer comments on this answer (and responses from the answerer)
agree  xxxukaiser: kann man nicht meckern, fehlt nix ;-) // Ich hab mal ein paar relativ ruhige Tage, ab Mitte Januar ist der Spass (bei mir) und der Spuk (hier bei euch) wieder vorüber. Muss ja mal sehen, wer hier so alles neu ist.
1 min
  -> Danke - wieso treibst Du dich plötzlich wieder rum? ;0)

agree  Thayenga: Elegant wie immer.
2 hrs
  -> Danke ;0)
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