MAGIA ORDINII PDF

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It is important to remember that the timing of revenue recognition might depend on the accounting method applied by the company. Critical event method of revenue recognition at points of sale. Rev- enues are generated at a specific moment: for example, when an ice cream seller gives a strawberry ice-lolly to a downloader.

This system is mainly used in the automobile, chemicals, consumption, distribution, media and electricity sectors. For example, Renault recognizes its sales when it delivers cars to its dealers.

This method is used for long-term contracts and consists of calculating the percentages of estimated costs that will be incurred to manufacture a good or render a service; these percentages of the global amount of the contract are then applied to rec- ognize the corresponding revenues in every year.

This method is only applied in some companies with long-term production periods such as construction companies for example, in the construction of tunnels or motorways or airplane manufacturers. As well as these two sectors, this method is also used in the electrical engineering and telecommunica- tions equipment sectors. Nokia, for example, applies this method in the construction of mobile telecommunications networks. The subjectivity resulting from the lax interpretation of the percentage-of-completion method is broad.

There are companies that, despite having short pro- duction cycles, apply this method to recognize prematurely revenues that are actually deferred revenues that should be recorded, for account- ing purposes, in future years.

The other technique is when companies are too aggressive in their quantification of percentages of completion. Gamesa and the percentage-of-completion method The Spanish engineering company Gamesa, when preparing its financial statements, applied the percentage-of-completion method to recognize revenues obtained from its wind park sales aeronautical struc- tures manufacturing activities, for which purpose three requirements had to be satisfied: the duration of the operations generating the rev- enues had to be more than one accounting year; sufficient means and controls had to have been implemented to enable reliable estimates to be made; and there had to be no risk of the operation being cancelled.

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Revenue allocation method. This is a combination of the two methods described previously. One firm that employs this method is the German software company SAP. When it concludes a licence sales agreement that incorporates maintenance, it applies the critical event method to rec- ognize the sale price of the licence, and the percentage-of-completion method to recognize the amount received for maintenance and inte- gration services.

Most of these revenues corresponded to television broadcasting rights payable by different channels in the form of royalties, which were fixed and determinable, plus a percentage PROOF of the profits to be obtained by these television channels.

This percent- age might vary according to the volume of advertisers. Switching to the IFRS standards meant that FIFA began applying the percentage-of- completion method, allowing it to recognize revenues corresponding to the percentage of profit and not to the royalty, if this was quantifiable and probable. Notwithstanding the foregoing, the risk inherent in this method is evident since it is conditioned by many highly volatile factors.

In particular, it is important to bear in mind that television channels apply the critical-event method; they would only recognize revenues and profits when the World Cup takes place.

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FIFA, on the other hand, is already bringing revenues as yet unrecognized by the payers forward to current years. Let us now look at the different revenue recognition policies that can be used to manipulate revenue figures. A multi-element contract is one in which a company undertakes both to pay an amount for the download of a good and to render services in the future or to make future improvements to the downloadd good.

For example, the download of a car with a three-year guarantee is a multi-element contract. Part of the price received by the seller is used to download the car and the other part to cover the guarantee in the agreed years: this type of contract can be easily manipulated by com- panies that increase the value of the good and reduce the value of the service, thus maximizing profits recognized when the contract is signed. In general, these contracts are normal in the software, systems integra- tion and telecommunications equipment services industries.

As we have seen, this method might be open to subjective interpretation, which, in some cases, could be abusive or improper. Now, let us look at some examples. In , the British distributor Dixons changed its policy for recognizing revenues in respect of guarantees.

This was not problematic in itself from a bookkeeping perspective, provided that the amount correspond- ing to the sale price of the machine was recognized as revenue in the first year, plus revenues corresponding to maintenance services in the current year, transferring the rest of the received amount to deferred revenues, which, in turn, were recorded as sales in the year in which the repair services were rendered.

In this way, it increased year 1 profits substantially and reduced future profits. Vodafone Let us now look at another problematic case of premature revenue recog- nition. A customer visits a department store and contracts a mobile telephone with Vodafone, paying a to register. Does this a cor- respond to sales that should be recognized immediately or should they be deferred over the average estimated life of the customer relation- ship? However, their revenues under North American accounting standards would be lower than those presented under British or Spanish accounting standards since North American bookkeeping standards require companies to defer revenues corresponding to cus- tomer registrations over the average estimated life of the customer relationship.

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Rev- enues are generated at a specific moment: for example, when an ice cream seller gives a strawberry ice-lolly to a downloader.

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