Revenue Recognition: Determining and Allocating the Transaction Price

Description

Steps three and four of FASB ASC 606

In this webcast, you’ll learn how to:

– Determine the transaction price, including refund liabilities, variable consideration and accounting policy elections
– Allocate the transaction price to performance obligations in the contract, including stand-alone selling prices, allocation of a discount and changes in the transaction price

Learning Objectives

* Recognize requirements for determining a transaction price
-* Recognize requirements for allocating a transaction price

Major Topics

* requirements for determining a transaction price
* requirements for allocating a transaction price

Provider
AICPA
Course Level
Intermediate
Professional Area of Focus
Accounting and Auditing
Accounting & Auditing
CPE Field of Study
Accounting
2
Who Should Attend

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

Instructor(s)
Renee Rampulla
Prerequisites

Experience in the application of accounting standards

Advanced Preparation

None

Location
Online – AICPA Platform
Event Information
When
Apr 26, 2022
10:00 am - 12:00 pm EDT
Location
Online – AICPA Platform
Total CPE Credits
2
Format
Webcast Replay

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Revenue Recognition: Determining and Allocating the Transaction Price


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