Revenue Recognition Fundamentals - How to Identify Performance ObligationsCode: 27-REVRECFUND

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Course Details

Pages:23
Course Objective
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 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 criteria involved in identifying performance obligations
  •  Identify post-implementation issues and considerations provided by the FASB
Category: Accounting

Recommended CPE Hours: 1

Level of knowledge: Overview

Prerequisite: General understanding of Accounting

Advanced Preparation: None
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