Concepedia

Deferred Expense Recognition

Deferred Expense Recognition is an accounting principle that classifies certain prepaid expenditures as assets and delays their recognition as expenses until the period in which the associated benefits are consumed, distinguishing it from immediate expense recognition by aligning costs with the future periods they serve.

4

Publications

913

Citations

10

Authors

7

Institutions

Publications per year

2017–2026

0

Variants

Deferred Expense Accounting

Parents

Publications

4

Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments

Anne Beatty, Joseph Weber · Journal of Accounting Research · 2006 · 573 citations · Full text

, , +12

Firms' Responses to Anticipated Reductions in Tax Rates: The Tax Reform Act of 1986

Myron S. Scholes, G. Peter Wilson, Mark A. Wolfson · Journal of Accounting Research · 1992 · 224 citations

, , +15

Firms' Voluntary Recognition of Stock-Based Compensation Expense

Ron Kasznik, Mary E. Barth, David Aboody · SSRN Electronic Journal · 2003 · 85 citations · Full text

, , +17

Stock option compensation: impact of expense recognition on performance indicators of non-domestic companies listed in the U.S.

Donna L. Street, Sandra J. Cereola · Journal of International Accounting Auditing and Taxation · 2004 · 31 citations

, , +13

1–4 of 4

Authors

10

  1. MA
    Mark A. Wolfson

    Stanford University, United States

    1 publications · 224 citations

    1

    h-index

  2. ME
    Mary E. Barth

    Stanford University, United States

    1 publications · 85 citations

    1

    h-index

  3. GP
    G. Peter Wilson

    Harvard University Press, United States

    1 publications · 224 citations

    1

    h-index

  4. SJ
    Sandra J. Cereola

    James Madison University, United States

    1 publications · 31 citations

    1

    h-index

  5. AB
    Anne Beatty

    The Ohio State University, United States

    1 publications · 573 citations

    1

    h-index

1–5 of 10

Institutions

7

  1. The Ohio State University

    Columbus, United States

    1 h-index

    1 publications

    573 citations

  2. Stanford Medicine

    Stanford, United States

    1 h-index

    2 publications

    170 citations

  3. Schlumberger (Ireland)

    Dublin, Ireland

    1 h-index

    1 publications

    573 citations

  4. James Madison University

    Harrisonburg, United States

    1 h-index

    1 publications

    31 citations

  5. University of California, Los Angeles

    Los Angeles, United States

    1 h-index

    1 publications

    85 citations

  6. Stanford University

    Stanford, United States

    1 h-index

    1 publications

    85 citations

  7. University of Dayton

    Dayton, United States

    1 h-index

    1 publications

    31 citations

1–7 of 7

Venues

  1. Journal of Accounting Research

    JAR · 2 publications · 797 citations

    2

    h-index

  2. 1

    h-index

  3. SSRN Electronic Journal

    Repository · 1 publications · 85 citations

    1

    h-index

1–3