In business, not all income and costs directly match up with the goods and services sold or the assets purchased. In many cases, the value received is actually delayed over time. According to ...

When you hear about the term "deferred revenue" and think about a typical list of financial statements, you might assume this goes on the income statement like other revenue received. However, ...

These days, it seems as if everyone wants to be a technology company—or to merge with one. Global merger-and-acquisition (M&A) activity through December 2015 was at a record high, with acquisition ...

No matter how you define it, retirement marks a transition into a new chapter of your life. One that comes with more freedom to spend time doing things that make you happy. But making your vision of ...

Deferred compensation allows individuals to delay receiving part of their income until a future date, often during retirement. This strategy is appealing for retirement savings and tax management, as ...

Whether you are a small business owner trying to get an accurate picture of cash flow or a Main Street investor examining financial statements to pick stocks, understanding deferred revenue can help ...

A new standard FASB issued Friday is designed to improve the way deferred taxes are classified on organizations’ balance sheets. Accounting Standards Update No. 2015-17, Income Taxes (Topic 740): ...

Will Kenton is an expert on the economy and investing laws and regulations. He previously held senior editorial roles at Investopedia and Kapitall Wire and holds a MA in Economics from The New School ...

Apple reported net earnings of $7.5 billion for the quarter ending in September, but it also amassed more than $10 billion in deferred revenues that it hasn't yet declared as income. Apple's deferred ...