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Revenue: Special Implementation Guide (Topic 606-10-55) 4173311B
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Now is the time to get serious about adoption of ASC 606, Revenue from Contracts with Customers! This course, 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. With the issuance of a final standard-ASC 606, Revenue from Contracts with Customers-public companies have an implementation date after Dec. 15, 2017, and non-public companies, Dec. 15, 2018 (as amended).

 Export to Your Calendar 12/12/2017
When: 12:00 PM to 2:00 PM
Where: Webinar/Webcast
United States
Presenter: Bobbe Barnes
Contact: April Deneault
801-466-10713


Online registration is available until: 12/12/2017
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Curriculums:   Accounting and Financial Statements,Business and Industry,Finance, Financial Management. and Controllership

NASBA Credit Category:  Accounting

CPE Hours:  2

Description

Now is the time to get serious about adoption of ASC 606, Revenue from Contracts with Customers!

This course, 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.

With the issuance of a final standard—ASC 606, Revenue from Contracts with Customers—public companies have an implementation date after Dec. 15, 2017, and non-public companies, Dec. 15, 2018 (as amended).

Materials are provided as an ebook for this course.



Major Subjects

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.

Level:  Overview

Designed For

CPAs, auditors, consultants, and financial and management professionals looking to stay current on ASC 606

Advanced Prep:

None.

Prerequisite

REVTF, Revenue: The Five Steps (ASU 606-10)

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