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Revenue Recognition - Mastering the 5 Steps of ASC 606
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Revenue Recognition - Mastering the 5 Steps of ASC 606
Course Description:
This course provides an overview of the revenue recognition principles under ASC 606. It focuses specifically on the five-step model for recognizing revenue, including identifying contracts, measuring transaction prices, and allocating those prices to performance obligations.
Learning Objectives:
Upon completion of this course, you will be able to:
Course Description:
This course provides an overview of the revenue recognition principles under ASC 606. It focuses specifically on the five-step model for recognizing revenue, including identifying contracts, measuring transaction prices, and allocating those prices to performance obligations.
Learning Objectives:
Upon completion of this course, you will be able to:
- List the five steps involved in the revenue recognition model
- Recognize the considerations involved in identifying whether a contract exists
- Identify the considerations involved with measuring the transaction price
- Recognize the steps involved in allocating the transaction price to performance obligations
Course Number:
KC204
NASBA Field of Study:
Accounting
Level:
Basic
Author/Instructor:
Kelen F. Camehl, CPA, MBA
Publication Date:
January 2025
CPE Credits:
2
Prerequisites:
None
Advanced Preparation:
None
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