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 completion of this course, you 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

To complete this course participants need to: Read the material provided and answer chapter review questions, successfully complete the qualified assessment with a minimum of 70% accuracy to receive your certificate. 

A course evaluation form is provided for your feedback, upon course completion. Participants have 1 year from the date of purchase/enrollment to complete this course 

Our Refund policy can be found at: https://cpeprime.com/cancellation-and-refund/