Revenue: Special Implementation Guide (Topic 606-10-55) Webcast | 4203311B
Description
This course, the second in a three-course series, concentrates on the ASU 606, Revenue from Contracts with Customers . Address the topics in the Special Implementation Guide, ASU 606-10-55.
Since ASC 606, Revenue from Contracts with Customers, is now effective for most entities, now is the time to review the Topic and stay up-to-date with recently issued updates .
With the issuance of a final standard—ASC 606, Revenue from Contracts with Customers—public companies were required to implement after Dec. 15, 2017, and non-public companies, after Dec. 15, 2018.
Highlights
FASB ASC 606, Revenue from Contracts with Customers
All recently released updates to ASC 606,Revenue from Contracts with Customers
Objectives
Outline several of the special issues addressed in ASC 606-10-55.
Describe the different methods of measuring progress toward complete satisfaction of a performance obligation.
Explain the accounting treatment of warranties where the customer has no option to purchase the warranty separately.
Explain the underlying criteria in customer options for additional goods or services.
Explain the accounting treatment for customers' unexercised rights.
List the criteria for a license to be accounted for at a point in time or over time.
Define a bill-and-hold arrangement.
Designed For
CPAs, auditors, consultants, and financial and management professionals.
Registration for this course has passed.
Course Pricing
Member Fee
Applicable if you are a HSCPA member in good standing. |
$75.00 |
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Non-Member Fee
Applicable if you are not a HSCPA member. |
$101.00 |
Your Price | $101.00 |