Revenue Recognition – Top Challenges in Applying ASC 606Code: 27-REVAPPLYASC

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Course Details

Pages:128
Course Objective
This course provides an overview of critical challenges companies encounter under ASC
606, emphasizing several key areas that can be particularly challenging for effective
revenue recognition. This includes identifying valid contracts, determining performance
obligations, assessing variable consideration, and distinguishing between recognizing
revenue over time versus at a point in time. The course also covers principal versus agent
considerations, accounting for contract modifications, licensing arrangements, and
disclosure requirements.

Category: Accounting

Recommended CPE Hours: 8

Level of knowledge: Update

Prerequisite: Basic understanding of Accounting

Advanced Preparation: None
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