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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.

Learning 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.

Provider
AICPA
Course Level
Intermediate
Professional Area of Focus
Accounting & Auditing
CPE Field of Study
Accounting
1
Who Should Attend

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

Prerequisites

Experience in the application of accounting standards

Advanced Preparation

None

Location
Online
Event Information
When
Oct 20, 2021
1:00 pm - 2:00 pm EDT
Location
Online
Total CPE Credits
1
Format
Webcast Replay

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Recognizing Revenue When a Performance Obligation has Been Satisfied


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