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Revenue Recognition: FASB and IASB Converged Standards (Part 2) (OnDemand Webinar)

Instructional MethodAdvanced PreparationProgram PrerequisitesField Of Study  On-Demand Webinar© NONE NONE Accounting & Auditing  Experience LevelCourse IDCPE CreditsAuthor Intermediate SM-103.15 Accounting 1 / Auditing 1 Samuel Monastra, CPA Revenue Recogn ...Read more
  • Description
Instructional Method Advanced Preparation Program Prerequisites Field Of Study
 On-Demand Webinar© NONE NONE Accounting & Auditing 
Experience Level Course ID CPE Credits Author
Intermediate SM-103.15 Accounting 1 / Auditing 1 Samuel Monastra, CPA

Revenue Recognition: FASB and IASB Converged Standards (Part 2) 2015

Course Description:
On May 28, 2015, the Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB) issued substantially converged final standards on revenue recognition. These final standards are the culmination of a joint project between the Boards that has spanned many years.
The webinar will provide accountants with a detailed discussion of the converged final standards on revenue recognition. The attendees will be provided with a detailed discussion of the five core principles of the new guidance, disclosure requirements and the practical implementation of the FASB & IASB Converged Standards.

Who Should Attend:
CPAs

Topics Covered:
• Financial Accounting Standards Board – Accounting Series Update No. 2015-09
• Main provisions of the new Revenue Recognition Standards
• Determine the transaction price
• Allocate the transaction price obligations in the contract
• Recognize revenue when the entity satisfies a performance obligation

Learning Objectives:
• Identify the contract with the customer
• Identify the performance obligations in the contract


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