Revenue Recognition & Leasing - Essential Concepts for Financial ProfessionalsCode: 27-REVRECLEASE

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Course Details

Pages:71
Course Objective
This course combines an in-depth overview of revenue recognition principles under ASC 606 with a comprehensive guide to lease accounting standards under ASC 842. It covers the five-step model for recognizing revenue, including contract identification, transaction price measurement, and allocation to performance obligations. Additionally, it provides insights into lease identification, classification, initial and subsequent measurement, and the presentation and disclosure requirements for leases. Together, these topics equip financial professionals with the knowledge needed to navigate two critical areas of U.S. GAAP.

Category: Accounting

Recommended CPE Hours: 4

Level of knowledge: Overview

Prerequisite: General understanding of Accounting

Advanced Preparation: None
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