When you hear about the term "deferred revenue" and think about a typical list of financial statements, you might assume this goes on the income statement like other revenue received. However, ...

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 ...

Our Federal Tax Group discusses the tax treatment of deferred revenue or advance payments in M&A transactions. The tax treatment of deferred revenue differs from the treatment for financial accounting ...