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Revenue Recognition Fundamentals - Assessing and Analyzing Contracts
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Revenue Recognition Fundamentals - Assessing and Analyzing Contracts
Course Description:
This course offers a comprehensive overview of the first step in the revenue recognition process: identifying a contract with a customer. It explores key definitions, important considerations, and the detailed accounting guidance outlined in ASC Topic 606.
Learning Objectives:
Upon successful completion of this course, participants will be able to:
Course Description:
This course offers a comprehensive overview of the first step in the revenue recognition process: identifying a contract with a customer. It explores key definitions, important considerations, and the detailed accounting guidance outlined in ASC Topic 606.
Learning Objectives:
Upon successful completion of this course, participants will be able to:
- List the five steps involved in the new revenue recognition model
- Recognize the overall considerations involved in identifying whether a contract exists
- Identify how collectibility is assessed to determine whether a contract exists
Course Number:
KC107
NASBA Field of Study:
Accounting
Level:
Basic
Author/Instructor:
Kelen F. Camehl, CPA, MBA
Publication Date:
January 2025
CPE Credits:
1
Prerequisites:
None
Advanced Preparation:
None
KC107
NASBA Field of Study:
Accounting
Level:
Basic
Author/Instructor:
Kelen F. Camehl, CPA, MBA
Publication Date:
January 2025
CPE Credits:
1
Prerequisites:
None
Advanced Preparation:
None
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