Events
Learning
Community
About
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.
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.
Accountants in public practice & industry who need an update on the new revenue recognition guidance
Experience in the application of accounting standards
None
Update your browser to view this website correctly.
