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21WI-0794: Recognizing Revenue When a Performance Obligation has Been Satisfied (Webinar)

Date Monday, February 21, 2022
Time 12:00pm - 1:00pm
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

This course addresses step five of the five-step process for revenue recognition under FASB ASC 606, Revenue from Contracts with Customers. Step five deals with identifying when the transfer of control occurs under FASB ASC 606 and whether a performance obligation is satisfied at a point in time or over time.

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 when the transfer of control to the customer occurs under FASB ASC 606.
  • Identify when a performance obligation has been satisfied at a point in time under FASB ASC 606.
  • Identify when a performance obligation has been satisfied over time under FASB ASC 606.

Notes:

Course code Code 21WI-0794
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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