Accounting  |  Format: Flash

Revenue from Contracts with Customers - ASU 2014-09 as Amended, (Topic 606) Disclosure Requirements

Course Overview
This course provides an overview of the revenue recognition topic prescribed by the FASB such that participants can understand the key purpose of the revenue disclosure requirements. In addition, this course also provides an overview of the five-step revenue recognition approach.

Learning Objectives
Upon successful completion of this segment, you should be able to:

  • Identify the steps in the new revenue recognition standard
  • Recognize disclosure requirements related to contracts with customers, significant judgments, and contract costs
  • Describe the transition disclosures required by Topic 250, Change in Accounting Principle
  • Identify the effective date of the new revenue recognition standard

       
    Catalog Number: 99FLE37-tx-v2
    CPE Credits: 1 Registry / 1 QAS
    Author: John M. Fleming, CPA, MBA
    Prerequisites/
    Advanced Preparation:
    None
    Course Level: Basic
    Field of Study: Accounting
    Content Partner: SmartPros Ltd.
    QAS: QAS Certified based on 50 minute hours.
    Course Type: Self-Study
    Minimum Passing Grade: 70%
    Soft/Hardware Reqs.:  Adobe Acrobat® Reader for the .pdf files
     56k or Greater Internet Connection
     Modern DHTML Compatible Browser
     Ram: 256 MB minimum
     Windows or Mac OS
    Release/Expiration Dates: Aug 02, 2019 / Sep 04, 2021

     

     

     

     

     

     

  • http://education.smartpros.com/includes/cpe/coursedetail.asp?CPECatalogID=25565&CourseID=18670