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This book provides readers with an introduction to e-business terminology, strategic implications, and the important risks, threats, and opportunities to consider, particularly with respect to the accounting profession. Chapter topics include a€œHow the 'E' is Changing Business, a€ e-business models, identifying and managing the risks of e-business, and implications and opportunities of e-business assurance. Chapters 4 and 5 feature updated examples, ideas and statistics designed to reflect the new positioning (and new a€œprinciplesa€) of the WebTrust and SysTrust services, as well as expanded coverage of XML/XBRL. For those in the accounting field seeking specialized information on E-Business, e-commerce, accounting information systems, and computerized accounting.Since the company usually doesna#39;t transfer the goods to the customer, when can drugstore.com consider the earnings ... Does this happen when the order is placed or when the partnering vendor ships the product to the customer? ... In explaining accounting guidelines, the SEC often provides aquot;hypothetical scenarios , aquot; such as the one sited in this Text Box. The important take-away from this example is that, in determining which method of revenue recognition is appropriate, the SECanbsp;...

Author:Steven M. Glover, Stephen W. Liddle, Douglas F. Prawitt
Publisher: - 2002-08-14


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