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21WI-0691: Revenue Recognition: Presentation and Disclosure (Webinar)

Date Tuesday, December 28, 2021
Time 3:00pm - 4:00pm
Central Time
Location Online
CPE credits CPE 1.0
Field(s)
of study
Accounting - Technical (1.0)
Instructor Renee Rampulla, CPA, CGMA
American Institute of Certified Public Accountants
Fees
Standard Member Fee $59.00
Standard Nonmember Fee $69.00
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Description

What are the presentation and disclosure requirements under FASB ASC 606, Revenue from Contracts with Customers? This course deals with presentation requirements for contract assets and contract liabilities under FASB ASC 606, as well disclosure requirements for disaggregation of revenue, significant judgments and determining the transaction price and the amounts allocated to performance obligations. This course offers disclosure illustrations as well.

Who should take this program?

Accountants in public practice & industry who need an update on the new revenue recognition guidance

Major subjects

  • N/A

Learning objective(s)

  • Identify the presentation requirements described in FASB ASC 606 for contract assets and contract liabilities.
  • Identify types of disclosure requirements described in FASB ASC 606.

Notes:

Course code Code 21WI-0691
Sponsor AICPA
NASBA ID#: 112891
Level Intermediate
Format Group Internet Based
Prerequisites Prereq. Experience in the application of accounting standards
Advance
prep
None
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