Keyword Suggestions

Results
 
 
Account Login
 
Username
 
 
 
Password
 
 
 
 
 

Library Navigation

 
 

Browse Educational Programs

 
 
 
A5 - Revenue Recognition - Evaluating Performance Obligations & Variable Consideration 
Date/Time:
June 30, 2015   2:45pm - 4:25pm
 
Format:
       
  Synced Audio / Video / Slides
 
Share:
 

The presentation will include case-based examples of contract scenarios to address the identification of performance obligations with the objective of informing participants about circumstances where revenue is recognized at the contract level and situations where the contract will contain more than one performance obligation revenue recognition elements. The examples will include opportunities for participants to evaluate the conditions where a performance obligation is distinct as that term is defined in the new standard.

Learning Objectives:
  • Participants will be able to evaluate contracts to determine whether revenue is recognized at the contract (as modified) level vs. at performance obligation levels.
  • Participants will understand how to adjust the transaction price and related constraint for recognizing revenue related to variable consideration.
 


 
 
Average Rating: (No Ratings)
  Was great, surpassed expectations, and I would recommend this
  Was good, met expectations, and I would recommend this
  Was okay, met most expectations
  Was okay but did not meet expectations
  Was bad and I would not recommend this
 



Submit
 
Get It Done: Applying Lean Six Sigma Principles to Streamline Your Accounting Process
2015 Tax Update
Dear Benchmarker - Advice for Achieving the Benefits of Benchmarking
Construction Technology Forecast: Harnessing Integration, Mobile, Sensors & Augmented Reality
Emerging Issues Roundup