Revenue Recognition: Presentation and Disclosure

Description

What are the presentation and disclosure requirements under FASB ASC 606, Revenue from Contracts with Customers? This course deals with presentation requirements for contract assets and contract liabilities under FASB ASC 606, as well disclosure requirements for disaggregation of revenue, significant judgments and determining the transaction price and the amounts allocated to performance obligations. This course offers disclosure illustrations as well.

Learning Objectives

When you complete this course, you will be able to: • 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.

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
Jul 16, 2021
3:00 pm - 4:00 pm EDT
Location
Online
Total CPE Credits
1
Format
Webcast Replay

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Revenue Recognition: Presentation and Disclosure


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