Emma wrote from Liverpool to ask where she could start working on her assignment on revenue recognition. I trawled around a bit and came up with these basic suggestions. Go to my home page. www.duncanwil.co.uk, and do a site search for revenue recognition, revenue, recognition and you'll see that I have a few pages that have some useful things for you. The ACCA site, www.acca.org.uk, is very useful Go to the AccountingWeb site, www.accountingweb.co.uk, and do a search for what you want and you'll see some good resources there. A brilliant site for IAS stuff is www.iasplus.com ... do a search there, there's a lot to read. I did a google search, www.google.co.uk, on revenue recognition and there's heaps from the FASB, the IASB, the SEC ... Emma replied That should keep me going for now - thank you so much for your time, you've been brilliant That's me for you! DW