Now the nuts and bolts : if you recall , the change in particular bear upon Apple’skeyApple telly mathematical product . Oh , and also a small , unimportant niche equipment called the iPhone — probably something you ’ve never heard of . antecedently , accounting regulation required Apple to recognise revenue from the iPhone and Apple TV over the duration of their two - year product lifetimes , since the caller had promised to roll out young features via software program update . The new prescript allow Apple to aline the percentage realize at cut-rate sale to a more precise level . The change could also think an end to charge for iPod sense of touch software update , though Apple has n’t spoken specifically on that yet .
While this does n’t alter the bottom line of how much money Apple rakes in , it does make a difference by giving the company even higher numbers to boast about in its quarterly financial group discussion callsandat CFO Peter Oppenheimer ’s weekly fiscal reporting chocolate-brown pocketbook lunch which , he has allegedly kick , are woefully underattended . Come on , guys — he buy pizza and pop and everything !
Some have job that this will raise Apple ’s stock price , which seems moderately probably — at least one psychoanalyst has already raised his target for Apple ’s earning per part over the next couple years . The new regulation are n’t demand until December 2010 , but Apple could adopt them as early as the kickoff of its fresh financial twelvemonth which is , coincidently , next calendar week .
Apple ’s Q4 2009 termination , which should be report towards the end of October , will not account — see what I did there?—for the Modern rules , but expect plenty of questions from thegroupiesfinancial analysts in on the conference call .