Seminar paper from the year 2004 in the subject Business economics - Revision, Auditing, grade: 1,0, University of Augsburg (Lehrstuhl fur Wirtschaftsprufung und Controlling), course: US-GAAP Seminar, 27 entries in the bibliography, language: English, abstract: Several years ago software vendors had the possibility to implement very different accounting practices for their financial statements especially in the area of revenue recognition. About 15% of the companies, covered by a survey of ADAPSO in 1983, took use of the ability to blow up revenue and recognized it early upon signing of the...