Revenue Recognition - How to Identify Performance ObligationsCode: 23-OBREV

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Course Details

22 pages

Course description and objectives:

This course provides an overview of the second step in the revenue recognition process the identification of performance obligations. This includes a discussion of key definitions and considerations along with the detailed accounting guidance from ASC Topic 606. This course incorporates excerpts from the FASBs basis for conclusions as well as post-implementation information provided by the FASB from its comprehensive Q&A Publication.

Course Objectives:

After reading the materials, participants will able to:

  •  List the five steps involved in the new revenue recognition model
  •  Recognize the criteria involved in identifying performance obligations
  •  Identify post-implementation issues and considerations provided by the FASB

Presentation Method:  Self-Study

 

Category:  Accounting

CPE credit:  1 Hour

Program Level:  Update

Prerequisites:  None

Advance Preparation:  None

Exam expiration date:  Participants must submit exams for grading within one year from the date of purchase

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