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Modification of SOP 97-2, Software Revenue Recognition, With Respect to Certain Transactions – SOP 98-9 [Download]

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Description

Issued by the Accounting Standards Executive Committee

This Statement of Position (SOP) amends paragraphs 11 and 12 of SOP 97-2, Software Revenue Recognition, to require recognition of revenue using the “residual method”.

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Publication On-Demand 1998
Product# 014920PDF
Availability:Online Access
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