Revenue Recognition Fundamentals - Assessing and Analyzing ContractsCode: 27-REVASSESS

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Course Details

Pages:22
Course Objectives
This course offers a comprehensive overview of the first step in the revenue recognition process: identifying a contract with a customer. It explores key definitions, important considerations, and the detailed accounting guidance outlined in ASC Topic 606.

Learning Objectives
Upon completion of this course, you will be able to:
  •  List the five steps involved in the new revenue recognition model
  •  Recognize the overall considerations involved in identifying whether a contract exists
  •  Identify how collectibility is assessed to determine whether a contract exists
Category: Accounting

Recommended CPE Hours: 1

Level of knowledge: Overview

Prerequisite: General understanding of Accounting

Advanced Preparation: None
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