Take a deep dive into steps one and two — identifying a contract and identifying a performance obligation — of the five-step process for revenu...
8/10/2022 12:00pm - 2:00pm | Online | AICPA
Members: $153.00, Non-members: $186.00
CPE Categories: Accounting (3 CPE)
Principles of revenue recognition
This webcast offers an overview of the principles under FASB ASC 606, Revenue from Contracts with Customers, and you'll learn the details of the first two steps under this new standard.
- Step 1: Identifying a contract, including collectibility, reassessment criteria and enforceable rights
- Step 2: Identifying performance obligations in a contract, including distinct goods or services and combining contracts
Instructor: Renee Rampulla
Accountants and finance professionals in public practice, industry and academia
@ Recognize Principles of revenue recognition
-@ Recognize requirements for identifying a contract with a customer
-@ Recognize performance obligations
- Principles of revenue recognition
- Steps 1 and 2 in the process for revenue recognition, identifying a contract and identifying performance obligations in a contract
Experience in the application of accounting standards
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