November 22, 2022


Webinar


1 Total CPE Credits

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Special Considerations under Revenue Recognition

Learning Objectives

  • Identify when revenue associated with a license is recognized at a point in time or over time under FASB ASC 606
  • Identify when a warranty represents a separate performance obligation or a guarantee under FASB ASC 606
  • Identify the difference between an entity acting as a principal and an agent in a transaction with a customer under FASB ASC 606
  • Identify requirements for recognizing incremental costs of obtaining a contract with a customer in accordance with FASB ASC 340-40

Major Topics

  • Licensing
  • Warranties
  • principal versus agent
  • Incremental costs of obtaining a contract with a customer

CPE Credits Available

1
Total CPE
1
Accounting & Auditing

Things to Know About This Course

Course Level

  • Intermediate

Prerequisites

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

Provider

AICPA (Boone)

This event has ended.