SAB 101: New Revenue Recognition Guidelines.(Interview) From: Financial Executive | Date: May 1, 2001| Author: | COPYRIGHT 2001 Financial Executives Institute. This material is published under license from the publisher through the Gale Group, Farmington Hills, Michigan.  All inquiries regarding rights should be directed to the Gale Group.Copyright information

Last year the Securities and Exchange Com mission issued Staff Accounting Bulletin 101 (SAB 101) and then followed up with SAB 101A and B, which clarify and again clarify guidelines for how and when companies can recognize revenue. These tighter measures were reportedly designed to end inflated revenue numbers and provide investors with more realistic numbers as to a company's worth. The guidelines affect the approximately 14,000 SEC registrants (public companies), as well as those aspiring to go public.

What's different about SAB 101? Isn't revenue recognition just ...

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