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DTSTAMP:20260407T024420Z
DTSTART:20260602T170000Z
DTEND:20260602T181800Z
LOCATION: **Online**
SUMMARY: Revenue Recognition Topic 606 - Identify Performance Obligations Part 2
DESCRIPTION: Properly identifying performance obligations is a critical step in the five-step revenue recognition model. It is a step that must be completed at the inception of the contract and prior to moving on to step three of the model. As discussed in segment one on performance obligations\, there are many types and variations of obligations and as such\, management will be required to utilize significant judgment when applying this step. However\,  it is important that the judgment be supported by considerations of the proper factors\n 

The course further evaluates areas that impact performance obligations. We utilize multiple examples from various industries to illustrate the considerations that must be evaluated in line with both identifying performance obligations and allocating the transaction price appropriately.  
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