Unearned revenue is the same thing as deferred revenue. In accounting, unearned revenue is a liability. It is a liability because even though a company has received payment from the customer, the ...

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 ...

IMGCAP(1)]There are a number of challenges when it comes to the valuation of deferred revenue, including the impact of the new accounting rules on revenue recognition. Deferred revenue typically ...

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 ...