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Revenue Recognition Controls for MedTech Companies

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Dickson Consulting
Dickson Consulting

Presentation on Revenue Recognition focusing on internal controls.

Economy & FinanceTechnologyNews & Politics
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Revenue Recognition for MedTech Companies ,[object Object]
Conference Marketing Document ,[object Object],[object Object]
Focus of this Session ,[object Object],[object Object],[object Object],[object Object],[object Object]
Revenue Recognition ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Comments Appreciated ,[object Object],[object Object]
Incidences of Fraud ,[object Object],[object Object]
Catalysts For Change ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Evolving Standards US GAAP US GAAP & IFRS Discussion Paper Approach
Codification Of U.S. GAAP ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Why Converge with IFRS? ,[object Object],[object Object],[object Object]
US GAAP vs. Discussion Paper Overall Approach ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Question About Risks ,[object Object],[object Object],[object Object]
Objectives of New Principle ,[object Object],[object Object],[object Object]
Principle ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Proposed DP Changes In Standards That May Need To Be Controlled ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
How Might The Proposed Model Work? ,[object Object],[object Object],[object Object],[object Object],[object Object]
Areas That Need To Be Addressed ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Questions On New Principle? ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Flip Flop on Positions ,[object Object],[object Object]
Example of Flip-Flop ,[object Object],[object Object],[object Object],[object Object]
Example of Flip-Flop ,[object Object],[object Object],[object Object],[object Object]
Revenuerecognition.com Survey of 515 Companies (5/28/09) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Overall Areas Of Risk ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Examples of Risks (GAAP Standard) ,[object Object],[object Object],[object Object],[object Object],[object Object]
How To Get Started ,[object Object],[object Object],[object Object],[object Object]
Start Early ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Timetable ,[object Object],[object Object],[object Object],[object Object],[object Object]
Intangible Benefits of Starting Early ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Devise An Overall Strategy ,[object Object],[object Object],[object Object]
Common Control Elements ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Monitor Coordinate Assess Risk Communication Information Understand Control
Who Needs to Understand Revenue Recognition Concepts ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Revenue Recognition Committee ,[object Object],[object Object],[object Object],[object Object]
Revenue Recognition Committee ,[object Object],[object Object],[object Object]
Self Education ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Resources Available ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
revenuerecognition.com ,[object Object]
Communicate and Educate Others ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Issues to Consider in Designing Controls ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Issues to Consider in Designing Controls ,[object Object],[object Object],[object Object],[object Object]
Issues to Consider in Designing Controls ,[object Object],[object Object],[object Object]
Contract Terms ,[object Object],[object Object],[object Object],[object Object],[object Object]
Coordinate and Work Together ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
D&T Revenue Strategy
Example Touch Points ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Overall System ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Reporting Compliance Accounting Recognition Allocation Scheduling Revenue System
Contracts Management ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Pricing Issues with Multi-Element Arrangements ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Questions On Implementation? ,[object Object],[object Object],[object Object],[object Object],[object Object]
Formalize Results ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Policies & Procedures ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Implement and Monitor ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Revenue Recognition Key Performance Indicator’s ,[object Object],[object Object],[object Object],[object Object]
Accounting Estimates/Reserves ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Control and Enforcement ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Questions On Control? ,[object Object],[object Object]
Ethical Issues ,[object Object],[object Object],[object Object],[object Object]
AICPA Defined Threats ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Resolving Ethical Issues ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Questions ,[object Object],[object Object],[object Object]
Background On Bob Dickson ,[object Object],[object Object],[object Object]
www.dicksonconsulting.biz
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

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