but would not recognize the revenue on its income statement until the period for which the goods or services were delivered. Sources of Revenue For some organizations, revenue can come from other ...

The “GAAP hierarchy” consists of the sources of accounting principles used to prepare ... Statement of Net Position (SNP) Statement of Revenue, Expenses and Changes in Net Position (SRECNP) Statement ...

Deferred revenue liabilities must be carefully considered in conjunction with taxable asset sales, contributions to capital, and classification elections.

The policy assists counties in identifying key challenges affecting the collection of Own-Source Revenue (OSR) by County Governments. According to the 2025/26 Budget Policy Statement (BPS), these ...

The commission abruptly reversed course at its May 15 meeting, less than 24 hours after the Oregon Journalism Project reported on the new policy.