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Technology Stocks : OLED Universal Display Corp
OLED 209.02-2.9%3:59 PM EDT

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From: ChicagoBridge75/6/2021 4:36:16 PM
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What do the accounting rules say about how to handle deferred revenue when the contract is prematurely terminated ? LGD represents a large portion of UDC’s revenue. For high growth companies, the new accounting system understates revenue early in the contract, then makes up for it later in the contract. So, if the contract is prematurely terminated, is the remaining deferred revenue recognized immediately, or is it rolled over into the new contract ?
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