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Revenue Recognition: Presentation and Disclosure

Description

What are the presentation and disclosure requirements under FASB ASC 606, Revenue from Contracts with Customers?

In this webcast you will learn:
– Presentation requirements for contract assets and contract liabilities under FASB ASC 606
– Disclosure requirements for disaggregation of revenue, significant judgments
– How to determine the transaction price and the amounts allocated to performance obligations

Disclosure illustrations will be shared.

Learning Objectives

– Identify the presentation requirements described in FASB ASC 606 for contract assets and contract liabilities
– Identify types of disclosure requirements described in FASB ASC 606

Major Topics

* statement of financial position
* disclosures
* Disaggregation of revenue disclosures
* disclosure of contract balances
* performance obligations disclosures
* disclosure of significant judgments
* disclosures for determining the transaction price and the amounts
allocated to performance obligations
* disclosure illustrations

Provider
AICPA
Course Level
Intermediate
Professional Area of Focus
Accounting and Auditing
Accounting & Auditing
CPE Field of Study
Accounting
1
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
Nov 22, 2022
12:00 pm - 1:00 pm EDT
Location
Online – AICPA Platform
Total CPE Credits
1
Format
Webcast Replay

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Revenue Recognition: Presentation and Disclosure


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