(redirected from Multiple Element Arrangement)
MEAMiddle East and Africa
MEAMichigan Education Association
MEAMembrane Electrode Assembly
MEAMillennium Ecosystem Assessment (also seen as MA)
MEAMujeres en Accion (Spanish: Women in Action)
MEAMaine Educational Assessment
MEAMinistry of External Affairs (India)
MEAMidwest Energy Association
MEAMicrosoft Exchange Administrator (software)
MEAMaryland Energy Administration
MEAMetro Ethernet Access (various companies)
MEAMajor Electrical Appliances (Australia)
MEAMicrosoft Enterprise Agreement
MEAMultiservice Enterprise Access
MEAMeetings and Events Australia
MEAMidwest Environmental Advocates (Madison, WI)
MEAMultilateral Environmental Agreement
MEAMusic Educators Association
MEAMalt Extract Agar
MEAMidAtlantic Employers' Association
MEAMidwest Express Airlines
MEAMulti-Electrode Array
MEAMedia Ecology Association
MEAMinistry of Economic Affairs
MEAMore Electric Aircraft
MEAMinimum Enroute Altitude
MEAMinimum en Route Altitude
MEAMesh Enabled Architecture (MeshNetworks)
MEAMunicipal Engineers Association (Ontario, Canada)
MEAMondialogo Engineering Award
MEAMaximum Exclusion Allowance (in a Tax Sheltered Annuity)
MEAMeasurement Engineering Australia
MEAMt. Everest Academy (San Diego, CA)
MEAMulti-Role Enforcement Aircraft
MEAMinnesota Education Association
MEAMajor Environmental Analysis
MEAMaximo Enterprise Adapter
MEAModern Equivalent Asset
MEAMarino Engineering Associates, Inc. (Urbana, IL)
MEAModel-Eliciting Activity
MEAMarketing Educators' Association
MEAMain Electronics Assembly
MEAMunicipal Electric Association
MEAMunicipal Electric Association (Toronto, Ontario, Canada)
MEAMaterials Experiment Assembly (US NASA)
MEAMouse Embryo Assay
MEAMiscellaneous Expense Allowance
MEAMultiple Endocrine Adenomatosis
MEAMajor Economic Area
MEAMillwright Employers Association (Vallejo, CA)
MEAMaintenance Engineering Analysis
MEAMunitions Effectiveness Assessment
MEAMennonite Education Agency
MEAMatthews Evans Albertazzi (brand marketing firm)
MEAMouvement Écologique Algérien (Algeria ecological movement)
MEAMedical Evaluation Assistant (various organizations)
MEAMulti-Element Array
MEAMultiple-Element Antenna
MEAMaterials Equipment and Acceptance (New York City)
MEAMultiple Element Arrangement (accounting)
MEAMarion Education Association
MEAMinnesota Electrical Association
MEAMunitions Effects Assessment (Defense Threat Reduction Agency modeling toolset)
MEAMount Ellis Academy (Bozeman, Montana)
MEAMismatch of Equipment and Attributes
MEAMulticultural Education Academy (China)
MEAMulti-service Enterprise Access (Motorola)
MEAMiddle East Airlines Airliban, Lebanon (ICAO code)
MEAMultilateral Environmental Treaty
MEAMajor Emergency Action (US FEMA)
MEAMultiobjective Evolutionary Algorithm
MEAMarine Engineering Artificer (Royal Navy UK)
MEAMunicipal Engineer's Association
MEAManagement Engineering Activity
MEAMaintenance Entity Assembly
MEAMain Engine Assembly
MEAMass Energy Alliance
MEAMaterials Engineering Associates
MEAMacae, Rio de Janeiro, Brazil (Airport Code)
MEAMinnesota Employers' Association
MEAMotorcycle Event Association, Inc.
MEAMetal Edge Amplifier
MEAMass/Energy Analysis
MEAManufacturing Expense Analysis
MEAMaintenance Effectiveness Award (US Air Force)
MEAMaximum Estimation Accuracy
MEAMission Essential Application
MEAMobile Electronics Association
MEAMobile Entertainment Analyst
MEAMessaging Enabled Applications
MEAMarket Efficiency Audit (accounting)
References in periodicals archive ?
In SOP 98-9, AcSEC allows the use of the "residual method" in certain circumstances when VSOE does not exist for all of the elements of a multiple element arrangement. According to SOP 98-9, the use of residual method is limited to circumstances where VSOE exists for all undelivered elements.
Oftentimes, multiple element arrangements contain an embedded discount.
had recognized revenue on both the sale and installation of certain products at shipment; in response to SAB 101 it now defers the revenue and recognizes it "as a multiple element arrangement in accordance with SAB 101 when installation is complete."
Exhibit 2 summarizes the accounting for the various possible separate elements of a multiple element arrangement.
Further, in accordance with ASC 605-25 Revenue Recognition, Multiple Element Arrangements, the company is deferring certain eReader device revenue over a two year period.
This guidance modifies the fair value requirements of revenue recognition on multiple element arrangements by allowing the use of the "best estimate of selling price" in addition to vendor specific objective evidence and third-party evidence for determining the selling price of a deliverable.
* Procedures for archiving and cataloging pricing information, which is crucial for favorable recognition treatment in certain types of transactions (e.g., multiple element arrangements).
In transactions defined by the revenue recognition rules as "multiple element arrangements," historical pricing information must be collected for the purpose of establishing vendor specific objective evidence (VSOE).
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