Revenue Recognition: Presentation and Disclosure
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Online registration for this course is now closed. Please contact the Member Service Center at (800) 342-3197 if you wish to inquire about registering.
What are the presentation and disclosure requirements under FASB ASC 606, Revenue from Contracts with Customers? This course deals with presentation requirements for contract assets and contract liabilities under FASB ASC 606, as well disclosure requirements for disaggregation of revenue, significant judgments and determining the transaction price and the amounts allocated to performance obligations. This course offers disclosure illustrations as well.
When you complete this course, you will be able to:Identify the presentation requirements described in FASB ASC 606 for contract assets and contract liabilities. Identify types of disclosure requirements described in FASB ASC 606.