CPE Course Revenue Recognition Under ASC 606

February 12, 2018

4:00 PM — 5:00 PM

Location Webinar

Member Price $30.00
Non-member Price $50.00

Curriculum Accounting & Audit

Field of Interest

Level Beginning

Designed For

CPAs who apply revenue recognition guidance, or audit or review the standards applied by reporting entities.

1.00 credits

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Objective

  • Recognize the scope of ASC 606.
  • Identify critical terms and definitions under ASC 606.
  • Determine the impact of ASC 606 on reporting entities.

Highlights

Five-step process to recognize revenue under ASC 606:

  • Step 1: Identify the contract
  • Step 2: Identify the performance obligations
  • Step 3: Determine the transaction price
  • Step 4: Allocate the transaction price
  • Step 5: Recognize revenue

Instructors

Prerequisites

None.

Developer

California Society of CPAs

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