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New Revenue Recognition Rules: ASU 2014-09

Instructional MethodAdvanced PreparationProgram PrerequisitesField Of Study Interactive Self Study NONE NONE Accounting  Experience LevelCourse IDCPE CreditsAuthor Overview  CM-315  2 Colleen Neuharth McClain, CPA New Revenue Recognition Rules: ASU 2014 ...Read more
  • Description
Instructional Method Advanced Preparation Program Prerequisites Field Of Study
Interactive Self Study NONE NONE Accounting 
Experience Level Course ID CPE Credits Author
Overview  CM-315  2

Colleen Neuharth McClain, CPA

New Revenue Recognition Rules: ASU 2014-09, Revenue from Contracts with Customers

Course Description: 
On May 28, 2014 the Financial Accounting Standards Board (FASB) released its widely anticipated revenue standard, Accounting Standards Update 2014-09, Revenue from Contracts with Customers. The issuance of final documents was the result of a joint effort by the FASB and the International Accounting Standards Board (IASB) to enhance financial reporting with the establishment of common revenue recognition guidance for U.S. GAAP and International Financial Reporting Standards (IFRS). This course will consider the significance of the guidance issued, review the core principle related to the recognition of revenue, identify the specific steps that should be applied to recognize revenue and consider the actions needed in order to be prepared to implement the revenue guidance by the effective date of the standard.

Who Should Attend: All CPA's

Learning Objectives: 
• Recognize the definition of a contract.
• Recognize the significant revenue recognition rules listed in Accounting Standards Update 2014-09, Revenue from Contracts with Customers.
• Identify resources available to assist in the implementation of the new revenue recognition standard.


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