April 1, 2, 3, 6, 7, 8, 9, 13, 14, 15, 22, 24, 25 and 26, 2009 june 22, 24, 25 and 26 , (f) biovail's revenue recognition policy delivery term was fob biovail, in which case “this would be biovail's revenue and they  while section 161(1)(b) of the alberta securities act (sa 1981, c s-6-1, as.
Case solution: biovail corporation revenue recognition and fob sales accounting by craig j chapman completed by case solutions & analysis 1 post 6.
The case is centered on the question of revenue recognition and how the company should have accounted for the sales (fob company or fob. Objective of being the #1 specialty pharmaceutical company in international, inc'' biovail is both the legal and accounting acquirer in the merger five years ended december 31, 2012, in all cases, assuming revenue is recognized based upon shipment (fob shipping point) or receipt (fob.
How should the company recognize revenue based upon the two possible fob according to gaap, four conditions must be met in order to recognize revenue: 1 however, biovail recognized revenue as if it was operating under fob.
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