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Revenue Recognition Issues The Principal-Agent Obligation

descriptionPublicationkeyboard_double_arrow_right Article , Other literature type 01 Jan 2019 English Publisher:Elsevier BVJournal:SSRN Electronic Journal (eissn: 1556-5068, Copyright policy )
Authors: Angelica Lobo; Audrey Alfa Tandiawan; Marselinus Asri;

doi: 10.2139/ssrn.3415640

Revenue Recognition Issues The Principal-Agent Obligation

Abstract

The purpose of this paper is to review the mechanism of revenue recognition for principal and agent. As we known, agent is a part of principal in business. Its because agent do their business according to principal’s mechanism, and as a extension of the principal. Finally, this paper explain about how the agent get their revenue source and how to recognized it.

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
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