Recognizing Revenue When a Performance Obligation has Been Satisfied

Description

This course addresses step five of the five-step process for revenue recognition under FASB ASC 606, Revenue from Contracts with Customers. Step five deals with identifying when the transfer of control occurs under FASB ASC 606 and whether a performance obligation is satisfied at a point in time or over time.

Date/Time

Tuesday, August 24, 2021
Registration Time: 12:00pm
12:00pm – 1:00pm

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Course Type

On-line Live Vendors

CPE Credit

1 hour CPE credit

Field of Study

Accounting

Level of Knowledge

Intermediate

Designed For

Accountants in public practice & industry who need an update on the new revenue recognition guidance

Vendor

AICPA

Prerequisites

Experience in the application of accounting standards

Advanced Preparation

None

Objectives

When you complete this course, you will be able to:  Identify when the transfer of control to the customer occurs under FASB ASC 606.  Identify when a performance obligation has been satisfied at a point in time under FASB ASC 606.  Identify when a performance obligation has been satisfied over time under FASB ASC 606.

Location

N/A (This is a webcast)
Member Fee $59.00
Non-Member Fee $69.00
Your Price $69.00
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