CPE Credit Hours: 1
Field of Study: Accounting
Publication date: April 2022
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 Topic 606. This course incorporates excerpts from the FASB’s basis for conclusions, as well as post-implementation information provided by the FASB from its comprehensive Q&A Publication.
This is a self-study CPE course.
Program level: Overview
Prerequisites: None
Advanced Preparation: None Required
Minimum Final Examination Passing Grade: 70%
Maximum Time Allowed To Complete Program: One Year From Date Of Purchase
