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Author:Glover, J.C.
Ijiri, Y.
Title:"Revenue accounting" in the age of e-commerce: a framework for conceptual, analytical, and exchange rate considerations
Journal:Journal of international financial management & accounting
2002 : SPRING, VOL. 13:1, p. 32-72
Index terms:ACCOUNTING
ELECTRONIC COMMERCE
EXCHANGE RATES
REVENUE
Language:eng
Abstract:This paper explores "revenue accounting" in contrast to traditional "cost accounting". Revenue accounting serves the information needs of managers and investors in planning and controlling a firm's sales activities and their financial consequences, especially in the age of e-commerce.
SCIMA record nr: 233538
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