Revenue: Effective Date, Disclosure and Transition & Other Assets and Deferred Costs (Topics 340-40 and 606-10-50) Webcast | 4203312B
Description
This course is the last of a three-course series; focused on ASU 606, Revenue from Contracts with Customers. Address the effective date, disclosure, and transition along with ASU 340-40, Other Assets and Deferred Costs.A selection of public company disclosures will also be reviewed. Now effective for most entities, it's time to review the topic and recent 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, Dec. 15, 2018.
Highlights
FASB ASC 606, Revenue from Contracts with Customers
FASB ASC 340-40, Other Assets and Deferred Costs
All recently released updates to ASC 606, Revenue from Contracts with Customers
Objectives
Explain the objective of disclosure under ASC 606.
Explain the elections available to nonpublic entities regarding disclosure under ASC 606.
Illustrate, measure, present and disclose other assets and deferred costs relating to ASU 606.
Recall the effective date, as revised, for public and nonpublic entities.
Identify and differentiate between the two methods of transition.
Review a selection of public companies' revenue disclosures.
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 |