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CPE Mountain Retreat: Revenue Recognition: Identifying the Contract and Performance Obligations

Description

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 collectability, reassessment criteria
and enforceable rights. Step 2 deals with identifying performance obligations in a
contract, including distinct goods or services and combining contracts.

Learning Objectives

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

Major Topics

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

Provider
AICPA - Durham
Course Level
TBD
CPE Field of Study
Accounting
2
Who Should Attend

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

Instructor(s)
Bruce Shepard
Prerequisites

Experience in the application of
accounting standards

Advanced Preparation

None

Location
 
The Ridgeline Hotel Estes Park
101 S St Vrain Ave
Estes Park, CO 80517 US
View in Google Maps
Event Information
When
Jul 20, 2022
11:20 am - 1:00 pm MDT
Location
The Ridgeline Hotel Estes Park
101 S St Vrain Ave
Estes Park, CO 80517 US
Total CPE Credits
2
Format
In-Person

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$ (% off)
$150.00

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$215.00
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CPE Mountain Retreat: Revenue Recognition: Identifying the Contract and Performance Obligations


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