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22WI-0343: Revenue Recognition: Identifying the Contract and Performance Obligations (Webinar)

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

Date Tuesday, December 27, 2022
Time 8:00am - 11:00am
Central Time
Location Online
CPE credits CPE 3.0
of study
Accounting - Technical (3.0)
Instructor Renee Rampulla, CPA, CGMA
American Institute of Certified Public Accountants
Standard Member Fee $153.00
Standard Nonmember Fee $186.00


Principles of revenue recognition

This webcast offers an overview of the principles under FASB ASC 606, Revenue from Contracts with Customers, and you'll learn the details of the first two steps under this new standard.

- Step 1: Identifying a contract, including collectibility, reassessment criteria and enforceable rights

- Step 2: Identifying performance obligations in a contract, including distinct goods or services and combining contracts

Who should take this program?

Accountants and finance professionals in public practice, industry and academia

Major subjects

  • Principles of revenue recognition
  • Steps 1 and 2 in the process for revenue recognition, identifying a contract and identifying performance obligations in a contract

Learning objective(s)

  • Recognize principles of revenue recognition
  • Recognize requirements for identifying a contract with a customer
  • Recognize performance obligations


Course code Code 22WI-0343
Sponsor AICPA
NASBA ID#: 112891
Level Intermediate
Format Group Internet Based
Prerequisites Prereq. Experience in the application of accounting standards

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