Revenue Recognition: Allocate the Transaction Price
Thursday, Sept. 3, 2026
9-10:40 a.m. Central
1.8 CPE (1.8 technical)
Course code: 26WA-4957
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The updated revenue recognition standard outlines five steps for proper compliance. At the surface,these steps seem simplistic. However,there are many considerations that should be considered within each step based on your process and industry.
Major subjects
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Revenue Recognition on Contracts with customers.
Learning objectives
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Explore step four of the revenue recognition model: Allocate the Transaction Price.
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Identify example estimation approaches for SSP.
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Explore the adjusted market assessment estimation approach.
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Identify examples of the adjusted market assessment approach.
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Explore the expected cost-plus margin approach.
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Identify examples of the expected cost-plus margin approach.
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Explore the residual estimation approach.
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Identify examples of the residual estimation approach.
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Explore how to allocate discounts.
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Explore variances between ASC 605 and ASC 606.
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Explore how to allocate variable consideration.
Who should take this program?
- Accountants, Finance Professionals, Auditors, Internal Auditors .
Pricing
|
Standard Member Fee |
$79.00
|
 Standard Nonmember Fee |
$79.00
|
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Instructor
Lynn Fountain, CGMA, CRMA, MBA
Location
Online
Area
of study
Accounting & audit
Field(s)
of study
Accounting - Technical (1.8)
Level
Intermediate
Format
Group Internet Based
Sponsor
NASBA ID#: 107810
Prerequisites
Prereq.
Suggested - Other revenue recognition courses in this series
Advance
prep
None
Cancellation
policy
Receive a full refund if you cancel at least four business
days before the event start date.
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