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Autonomy recognized the revenue of hosting deal ahead of

In the case of HP-Autonomy,

Autonomy recognized the revenue of hosting deal ahead of time, instead of recognizing the revenue over the period. Can I interpret the hosting deal as subscription basis? So they supposed to recognize the revenue over the period. While it is violating the US GAAP, is it allowed under IFRS? and what the is supporting regulation?

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Accounting Basics: Autonomy recognized the revenue of hosting deal ahead of

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