Description
This course provides an overview of the second step in the revenue recognition process – the identification of performance obligations. This includes a discussion of key definitions and considerations along with the detailed accounting guidance from ASC 606.
Learning Objectives
• List the five steps involved in the new revenue recognition model
• Recognize the criteria involved in identifying performance obligations
• Identify post-implementation issues and considerations provided by the FASB
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/