This course provides in-depth coverage of Topic 606, Revenue from Contracts with Customers. Excerpts from public company recent disclosures on Revenue are also reviewed. With several FASB ASC Updates, ASC 606, Revenue from Contracts with Customers, public companies were required to implement after Dec. 15, 2017, and privately held companies and private nonprofits after Dec. 15, 2019. Now effective for most entities, it’s time to review the topic and recent updates.
• Identify how to report the treatment of revenue from contracts with customers (ASC 606), with examples drawn from the illustrative guide.
• Identify recently released updates to ASC 606.
• Recognize the disclosure and transition requirements.
• Review a selection of public companies’ revenue disclosures.
• FASB ASC 606, Revenue from Contracts with Customers • ASC 340-40, Other Assets and Deferred Costs • All recently released updates to ASC 606, Revenue from Contracts with Customers
CPAs, auditors, consultants, and financial and management professionals.
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