Jump into the presentation and disclosure requirements under FASB ASC 606. Disclosure illustrations will also be shared in this webcast.
3/28/2023 11:00am - 12:00pm | Online | AICPA
Members: $65.00, Non-members: $76.00
CPE Categories: Accounting (1 CPE)
What are the presentation and disclosure requirements under FASB ASC 606, Revenue from Contracts with Customers?
In this webcast you will learn:
- Presentation requirements for contract assets and contract liabilities under FASB ASC 606
- Disclosure requirements for disaggregation of revenue, significant judgments
- How to determine the transaction price and the amounts allocated to performance obligations
Disclosure illustrations will be shared.
Instructor: Renee Rampulla
Accountants and finance professionals in public practice, industry and academia who need an update on the latest revenue recognition guidance
- Identify the presentation requirements described in FASB ASC 606 for contract assets and contract liabilities
- Identify types of disclosure requirements described in FASB ASC 606
@ statement of financial position
-@ Disaggregation of revenue disclosures
-@ disclosure of contract balances
-@ performance obligations disclosures
-@ disclosure of significant judgments
-@ disclosures for determining the transaction price and the amounts
allocated to performance obligations
-@ disclosure illustrations
Experience in the application of accounting standards
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