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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.
– 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
* 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
Accountants and finance professionals in public practice, industry and academia who need an update on the latest revenue recognition guidance
Experience in the application of accounting standards
None
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