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Analysis of Revenues
Difficulty: Advanced
Revenue Recognition Accounting Policy
eBay recognizes revenue when eBay transfers control of promised goods or services to customers in an amount that reflects the consideration to which eBay expects to be entitled in exchange for those goods or services. Revenue is recognized net of any taxes collected, which are subsequently remitted to governmental authorities.
Source: 10-K (filing date: 2019-01-30).
Revenues as Reported
eBay Inc., Income Statement, Revenues
USD $ in millions
| 12 months ended | Dec 31, 2018 | Dec 31, 2017 | Dec 31, 2016 | Dec 31, 2015 | Dec 31, 2014 | ||||||
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Based on: 10-K (filing date: 2019-01-30), 10-K (filing date: 2018-02-05), 10-K (filing date: 2017-02-06), 10-K (filing date: 2016-02-01), 10-K (filing date: 2015-02-06).
| Item | Description | The company |
|---|---|---|
| Net revenues | Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss). | eBay Inc.’s net revenues increased from 2016 to 2017 and from 2017 to 2018. |