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22WI-0341: Recognizing Revenue When a Performance Obligation has Been Satisfied (Webinar)

If you have questions about this event, please call us at 952-831-2707.

Date Tuesday, December 27, 2022
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 $65.00
Standard Nonmember Fee $76.00

Description

In this webcast, you'll learn: The details of step five of the five-step process for revenue recognition under FASB ASC 606, Revenue from Contracts with Customers; How to identify 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 and finance professionals in public practice, industry and academia who need an update on the latest revenue recognition guidance

Major subjects

  • Transfer of control
  • Performance obligations satisfied at a point in time
  • Performance obligations satisfied over time
  • Measuring progress toward complete satisfaction of a performance obligation

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 22WI-0341
Sponsor AICPA
NASBA ID#: 112891
Level Intermediate
Format Group Internet Based
Prerequisites Prereq. Experience in the application of accounting standards
Advance
prep
None

If you have questions about this event, please call us at 952-831-2707.