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Interpreting the New Revenue Recognition Standard: What All CPAs Need to Know

Description

The effective date of FASB ASC 606, Revenue from Contracts with Customers is upon us

Do you know which contracts are within the scope of the standard and when revenue should be recognized?

This webcast addresses the requirements of FASB ASC 606’s five-step process for recognizing revenue:

1) Identifying a contract with a customer
2) Determining the performance obligations
3) Determining a transaction price
4) Allocating a transaction price
5) Recognizing revenue

Learning Objectives

– Apply principles of FASB ASC 606
– Determine requirements for identifying a contract under FASB ASC 606
– Apply performance obligations under FASB ASC 606
– Determine requirements for determining a transaction price under FASB ASC 606
– Determine requirements for allocating a transaction price under FASB ASC 606

Major Topics

5* step process for recognizing revenue

Provider
AICPA
Course Level
Intermediate
Professional Area of Focus
Accounting and Auditing
Accounting & Auditing
CPE Field of Study
Accounting
4
Who Should Attend

Accountants and finance professionals in public practice, industry and academia

Instructor(s)
Renee Rampulla
Prerequisites

Experience in the application of accounting standards

Advanced Preparation

None

Location
Online – AICPA Platform
Event Information
When
Nov 21, 2022
10:00 am - 2:00 pm EDT
Location
Online – AICPA Platform
Total CPE Credits
4
Format
Webcast Replay

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Interpreting the New Revenue Recognition Standard: What All CPAs Need to Know


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