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Accounting for the iPhone Upgrade Program (A)

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On September 9, 2015, Apple Inc. announced the "iPhone Upgrade Program," a new way to purchase iPhone models 6s and 6s Plus in Apple's retail stores throughout the U.S. Next to the strategic implications of the Upgrade Program, financial analysts tried to understand the accounting implications, especially the recognition of revenue, which the Upgrade Program could have on Apple's financials. Analysts' reactions to the disclosure were mixed. Was Apple's accounting system "right" for the iPhone Upgrade Program introduced in 2015?

【書誌情報】

ページ数:22ページ

サイズ:A4

商品番号:HBSP-117020

発行日:2016/8/29

登録日:2016/12/20

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