Revenue Recognition: Identifying the Contract and Performance Obligations


This course offers an overview of the principles of revenue recognition under FASB ASC 606, Revenue from Contracts with Customers and addresses the first two steps of a five-step process for revenue recognition under this new standard. Step 1 deals with identifying a contract, including collectibility, reassessment criteria and enforceable rights. Step 2 deals with identifying performance obligations in a contract, including distinct goods or services and combining contracts.


Friday, October 8, 2021
Registration Time: 2:00pm
2:00pm – 4:00pm

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Course Type

On-line Live Vendors

CPE Credit

2.00 hours CPE credit

Field of Study


Level of Knowledge


Designed For

Accountants in public practice, industry, and academia who need an update on the latest revenue recognition guidance




Experience in the application of accounting standards

Advanced Preparation



 Principles of revenue recognition  Steps 1 and 2 in the process for revenue recognition, identifying a contract and identifying performance obligations in a contract


When you complete this course you will be able to: ú Recognize principles of revenue recognition ú Recognize requirements for identifying a contract with a customer ú Recognize performance obligations


N/A (This is a webcast)
Member Fee $99.00
Non-Member Fee $119.00
Your Price $119.00
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