November 22, 2022


1 Total CPE Credits


Revenue Recognition: Presentation and Disclosure

Learning Objectives

  • Identify the presentation requirements described in FASB ASC 606 for contract assets and contract liabilities
  • Identify types of disclosure requirements described in FASB ASC 606

Major Topics

  • statement of financial position
  • disclosures
  • Disaggregation of revenue disclosures
  • disclosure of contract balances
  • performance obligations disclosures
  • disclosure of significant judgments
  • disclosures for determining the transaction price and the amounts allocated to performance obligations
  • disclosure illustrations

CPE Credits Available

Total CPE
Accounting & Auditing

Things to Know About This Course

Course Level

  • Intermediate


Experience in the application of accounting standards

Intended Audience

Accountants and finance professionals in public practice, industry and academia who need an update on the latest revenue recognition guidance


AICPA (Boone)

This event has ended.