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 FASB’s 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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Performance Obligation - How to Identify Performance Obligations
The course was thorough and easy to understand. I went away with an ample understanding/knowledge of the subject matter.
Valerie
10/20/2023
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Easy to understand
Simple, but easy to understand hot topics with completeness
Takashi
01/16/2023
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Lease Accounting & Reporting -- What You Need to Know
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11/21/2022
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American CPE, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org

 

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